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VAT Refund table

13th Directive VAT Rate Guide

Insight to determine your VAT refund potential for companies based outside of the EU

This VAT Rate guide displays claimable countries and their VAT rates for businesses that reside outside the European union.

Is your company based inside the EU? 

If yes, this page is not the correct guide. Click on the button below to view the EU Refund VAT Guide

International VAT Rates

When it comes to understanding international VAT rates and claimable expenses, it can get confusing. Click on a country below to show the essential legislation for each country, their VAT rate and whether a cost is claimable or not. This VAT Rates table should provide you with enough insight to determine your VAT refund potential.

COUNTRY

COUNTRY FULL NAME

GENERAL VAT RATE

VAT DEADLINE

The table below shows the general VAT rate per country and the deadline for VAT refund submission. Click a country to view more details.

Austria

20%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Belgium

21%

30 September of the year following the claim year date

Bulgaria

20%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Croatia

25%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Cyprus

19%

30 September of the year following the claim year date

Czech Republic

21%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Denmark

25%

30 September of the year following the claim year date 

Estonia

20%

30 September of the year following the claim year date

Finland 

24%

30 September of the year following the claim year date 

France

20%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Germany

19%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Greece

24%

30 September of the year following the claim year date

Hungary

27%

30 September of the year following the claim year date 

Iceland

24%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Ireland

23%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Italy

22%

30 September of the year following the claim year date 

Latvia

21%

30 September of the year following the claim year date

Lithuania

21%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Luxembourg

17%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Malta

18%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Monaco

20%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Netherlands

21%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Norway

25%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Poland 

23%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Portugal

23%

30 September of the year following the claim year date

Romania

19%

30 September of the year following the claim year date 

Saudi Arabia

22%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Serbia

20%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Slovakia

20%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Slovenia

22%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

South Korea

10%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Spain

21%

30 September of the year following the claim year date 

Sweden

25%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Switzerland

7.7%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

Taiwan

5%

30 June of each year (Within 6 months of the end of the calendar year in which the tax was incurred)

United Arab Emirates

5%

January to December of the previous year

United Kingdom

20%

31 December of each year

Download the 2020 VAT Rates Country Guide

Start your journey with us by exploring what you can claim.
Download the 2020 VAT guide.