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country guides

Get key insights into VAT rates, registration rules, e-invoicing mandates,
and reclaim potential - all in one place.

Where do you need VAT support?

Standard VAT Rate
5% 27%

Argentina

Argentina
Standard VAT Rate
21%
Foreign Refund Mechanism Available
no
Submission Deadlines

There is no Foreign VAT refund mechanism available in this territory

e-Invoicing mandate / Deadlines

B2G: Mandate existing
B2B: Mandate existing
B2C: Mandate existing

Australia

Australia
Standard VAT Rate
10%
Foreign Refund Mechanism Available
yes
Submission Deadlines

Companies from all countries: Domestic/local registration required

e-Invoicing mandate / Deadlines

B2G: 1 June 2026
B2B: To be announced
B2C: To be announced

Austria

Austria
Standard VAT Rate
20%
Foreign Refund Mechanism Available
yes
Submission Deadlines

EU based companies: 30 September
Non-EU based companies: 30 June

e-Invoicing mandate / Deadlines

B2G: Mandate existing
B2B: 1 July 2030
B2C: To be announced

Bahrain

Bahrain
Standard VAT Rate
10%
Foreign Refund Mechanism Available
yes
Submission Deadlines

Companies from all countries: *Eligible claiming countries are determined by reciprocity31 March

e-Invoicing mandate / Deadlines

B2G: To be announced
B2B: To be announced
B2C: To be announced

Barbados

Barbados
Standard VAT Rate
17.50%
Foreign Refund Mechanism Available
no
Submission Deadlines

There is no Foreign VAT refund mechanism available in this territory

e-Invoicing mandate / Deadlines

B2G: To be announced
B2B: To be announced
B2C: To be announced

Belgium

Belgium
Standard VAT Rate
21%
Foreign Refund Mechanism Available
yes
Submission Deadlines

EU based companies: 30 September
Non-EU based companies: 30 September

e-Invoicing mandate / Deadlines

B2G: Mandate existing
B2B: Mandate existing
B2C: To be announced

Bosnia and Herzegovina

Bosnia and Herzegovina
Standard VAT Rate
17%
Foreign Refund Mechanism Available
yes
Submission Deadlines

Companies from all countries: *Eligible claiming countries are determined by reciprocity30 June

e-Invoicing mandate / Deadlines

B2G: To be announced
B2B: To be announced
B2C: To be announced

Brazil

Brazil
Standard VAT Rate
17%
Foreign Refund Mechanism Available
no
Submission Deadlines

There is no Foreign VAT refund mechanism available in this territory

e-Invoicing mandate / Deadlines

B2G: Mandate existing
B2B: Mandate existing
B2C: Mandate existing

Bulgaria

Bulgaria
Standard VAT Rate
20%
Foreign Refund Mechanism Available
yes
Submission Deadlines

EU based companies: 30 September
Non-EU based companies: 30 June

e-Invoicing mandate / Deadlines

B2G: Mandate existing
B2B: 1 January 2026
B2C: To be announced

Canada

Canada
Standard VAT Rate
5%
Foreign Refund Mechanism Available
yes
Submission Deadlines

Companies from all countries: No deadline

e-Invoicing mandate / Deadlines

B2G: Mandate existing
B2B: To be announced
B2C: To be announced

Canary Islands

Canary Islands
Standard VAT Rate
7%
Foreign Refund Mechanism Available
yes
Submission Deadlines

Companies from all countries: *Eligible claiming countries are determined by reciprocity, 30 September

e-Invoicing mandate / Deadlines

N/A

Chile

Chile
Standard VAT Rate
19%
Foreign Refund Mechanism Available
no
Submission Deadlines

There is no Foreign VAT refund mechanism available in this territory

e-Invoicing mandate / Deadlines

B2G: Mandate existing
B2B: Mandate existing
B2C: Mandate existing

...
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23
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