VAT Reclaim for Non-EU Countries

Non-EU Countries Allowing Refunds to Overseas Businesses

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
Australia	4 Years	Rolling	10%	10%	10%	10%	10%	10%	10%	10%	10%
Bahrain	5 Years	December	10%	10%	10%	10%	10%	10%	10%	10%	10%
Canary Islands	Calendar Year	September	10%	10%	10%	21%	21%	21%	21%	21%	21%
Faroe Islands	Calendar Year	September	NR	25%	25%	NR	25%	25%	NR	25%	25%
Iceland	6 Years	December	11%	11%	24%	24%	24%	24%	24%	24%	24%
Monaco	Calendar Year	September	10%	10%	NR	NR	NR	NR	NR	20%	20%
Norway	Calendar Year	September	25%	25%	12%	12%	25%	25%	25%	25%	25%
Saudi Arabia	Calendar Year	June	15%	15%	15%	15%	15%	15%	15%	15%	15%
Serbia	Calendar Year	June	20%	20%	20%	NR	NR	NR	NR	20%	20%
South Korea	Calendar Year	June	10%	10%	NR	NR	NR	NR	NR	NR	NR
Switzerland	Calendar Year	June	3.8%	8.1%	8.1%	8.1%	8.1%	8.1%	8.1%	8.1%	8.1%
Taiwan	Calendar Year	June	5%	5%	5%	5%	5%	5%	5%	5%	NR
UAE	Calendar Year	September	5%	5%	5%	5%	5%	5%	5%	5%	5%
United Kingdom	Split Year 1 July to 30 June	December	20%	20%	NR	NR	20%	20%	20%	20%	20%
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.