Thirteenth EU VAT Directive
Non-EU Companies Claiming Into the EU
This chart is intended to assist you in identifying VAT reclaim opportunities for your organisation. You will find the applicable VAT rate in each country and for each cost type where recoverable. Where VAT is not normally recoverable (or charged), the table is denoted with “NR.” The list is not exhaustive, as there are many more cost types and new VAT reclaim opportunities emerging. For more information, please get in touch with our experts.
| COST TYPE | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Country | Period | Deadline (After Period) | Hotel | Meal/ Restaurant | Bus/Train | Taxi | Car Rental | Fuel | Parking | Events | Goods |
 Austria |
Calendar Year | June | 10% | 10% | 10% | 10% | NR | NR | NR | 20% | 20% |
 Belgium |
Calendar Year | September | 6% | NR | 6% | 21% | 21% | 21% | 21% | 21% | 21% |
 Bulgaria |
Calendar Year | June | 9% | NR | NR | 20% | 20% | 20% | 20% | 20% | 20% |
 Croatia |
Calendar Year | June | 13% | 25% | 25% | NR | NR | NR | NR | 25% | 25% |
 Cyprus |
Calendar Year | June | 9% | 9% | 19% | 19% | 19% | 19% | 19% | 19% | 19% |
 Czech Republic |
Calendar Year | June | 12% | NR | 21% | 21% | 21% | 21% | 21% | 21% | 21% |
 Denmark |
Calendar Year | September | 25% | 25% | NR | 25% | 25% | 25% | 25% | 25% | 25% |
 Estonia |
Calendar Year | September | 9% | 22% | 22% | 22% | 22% | 22% | 22% | 22% | 22% |
 Finland |
Calendar Year | June | 10% | 24% | 10% | 24% | 24% | 24% | 24% | 24% | 24% |
 France |
Calendar Year | June | 10% | 10% | NR | NR | NR | NR | NR | 20% | 20% |
 Germany |
Calendar Year | June | 19% | 19% | 19% | 19% | 19% | 7% | 19% | 19% | 19% |
 Greece |
Calendar Year | September | NR | NR | NR | NR | NR | NR | NR | 23% | 23% |
 Hungary |
Calendar Year | September | 18% | NR | 27% | 27% | 27% | 27% | 27% | 27% | 27% |
 Ireland |
Calendar Year | June | NR | NR | NR | NR | NR | NR | NR | 23% | 23% |
 Italy |
Calendar Year | September | 22% | 10% | NR | NR | 22% | NR | 22% | 22% | 22% |
 Latvia |
Calendar Year | September | 12% | 12% | 12% | 12% | 21% | 12% | 12% | 21% | 21% |
 Lithuania |
Calendar Year | June | 9% | 21% | 21% | 21% | 21% | 21% | 21% | 21% | 21% |
 Luxembourg |
Calendar Year | June | 3% | 17% | 17% | 17% | 17% | 17% | 17% | 17% | 17% |
 Malta |
Calendar Year | June | 7% | 18% | NR | 18% | 18% | 18% | 18% | 18% | 18% |
 Netherlands |
5 Years | June | 6% | NR | 19% | 19% | 19% | 19% | 19% | 19% | 19% |
 Poland |
Calendar Year | September | NR | 23% | 23% | 23% | 23% | 23% | 23% | 23% | 23% |
 Portugal |
Calendar Year | June | NR | NR | NR | NR | NR | 23% | NR | 23% | 23% |
 Romania |
Calendar Year | September | 9% | 19% | 19% | 19% | 19% | 19% | 19% | 5% | 19% |
 Slovakia |
Calendar Year | June | 10% | 20% | 20% | 20% | 20% | 20% | 20% | 20% | 20% |
 Slovenia |
Calendar Year | June | 9.5% | 9.5% | 9.5% | 9.5% | 22% | 22% | 9.5% | 9.5% | 22% |
 Spain |
Calendar Year | September | 10% | 10% | 10% | 21% | 21% | 21% | 21% | 21% | 21% |
 Sweden |
Calendar Year | June | 12% | 12% | 6% | 6% | 25% | 25% | 25% | 25% | 25% |
| N.B. 1 Reciprocity; Bulgaria, Croatia, Estonia, Germany, Greece, Hungary, Italy, Latvia, Lithuania, Poland, Portugal, and Slovakia may not allow refunds if the country where you are based does not offer tax refunds / exemptions. N.B. 2 This table is a guide for indicative purposes. There are detailed rules as to other information (e.g., filing requirements and invoice content that are prevalent on a country-by-country basis). Ryan accepts no liability for the current accuracy herein. |
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