TABLE SHOWING VAT RATES AND REFUNDABLE COSTS BY COUNTRY

Recoverable costs

Austria

VAT

Standard VAT Rate

20%

In principle, a vat refuND is possible for all costs except the costs of fuel for trucks.

BiH

PDV

Standard VAT Rate

17%

In principle, all costs are refundable.

Bulgaria

ДДС

Standard VAT Rate

20%

In principle, all costs are refundable.

Cyprus

ФПА

Standard VAT Rate

19%

In principle, all costs are refundable.

Montenegro

PDV

Standard VAT Rate

20%

In principle, all costs are refundable.

Denmark

MOMS

Standard VAT Rate

25%

In principle, all costs are refundable.

Estonia

KM

Standard VAT Rate

22%

In principle, all costs are refundable.

Finland

ALV

Standard VAT Rate

24%

In principle, all costs are refundable.

France

TVA

Standard VAT Rate

20%

Vat for hotel accommodation cannot be refunded, everything else is refundable.

Greece

ΦΠΑ

Standard VAT Rate

24%

In principle, all costs are refundable.

Ireland

VAT; CBL

Standard VAT Rate

23%

In principle, all costs are refundable except for hotel accommodation for which there are restrictions.

Island

VAT

Standard VAT Rate

24%

In principle, all costs are refundable.

Italy

IVA

Standard VAT Rate

22%

In principle, all costs are refundable.

South Korea

VATA

Standard VAT Rate

10%

In principle, all costs are refundable.

Latvia

PVN

Standard VAT Rate

21%

In principle, all costs are refundable.

Lithuania

PVN

Standard VAT Rate

21%

In principle, all costs are refundable.

Luxembourg

TVA

Standard VAT Rate

17%

In principle, all costs are refundable.

North Macedonia

DDV

Standard VAT Rate

18%

Vat for hotel accommodation cannot be refunded, everything else is refundable.

Malta

VAT

Standard VAT Rate

18%

In principle, all costs are refundable.

Hungary

AFA

Standard VAT Rate

27%

In principle, all costs are refundable.

Netherlands

BTW

Standard VAT Rate

21%

In principle, all costs are refundable.

Germany

MWST

Standard VAT Rate

19%

No VAT refunds for fuel and road tolls for trucks, everything else is refundable.

Norway

MVA

Standard VAT Rate

25%

In principle, all costs are refundable.

Poland

PTU; VAT

Standard VAT Rate

23%

In principle, all costs are refundable.

Portugal

IVA

Standard VAT Rate

23%

In principle, all costs are refundable except for hotel accommodation for which there are restrictions.

Romania

TVA

Standard VAT Rate

19%

In principle, all costs are refundable.

Slovakia

DPH

Standard VAT Rate

20%

In principle, all costs are refundable.

Slovenia

DDV

Standard VAT Rate

22%

Vat for hotel accommodation cannot be refunded, everything else is refundable.

Serbia

PDV

Standard VAT Rate

20%

In principle, all costs are refundable.

Turkey

KDV

Standard VAT Rate

18%

Refunds are possible only for the costs of fuel for trucks and costs of trade shows.

Great Britain

VAT

Standard VAT Rate

20%

In principle, all costs are refundable.

Czech Republic

DPH

Standard VAT Rate

21%

In principle, all costs are refundable except for hotel accommodation for which there are restrictions.

Spain

IVA

Standard VAT Rate

21%

In principle, all costs are refundable.

Sweden

MOMS

Standard VAT Rate

25%

In principle, all costs are refundable.

Switzerland

MWST/TVA/IVA

Standard VAT Rate

7.7%

In principle, all costs are refundable.