List of countries accepting VAT (Value Added Tax) refund claims and applicable expenses

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* (some restrictions in some countries apply - please inquire)

CountryVAT Abbreviations2016 VAT Rates (%)HotelRestaurant (meals)Restaurant (client entertainment)Car Rental (occasionally gas, taxi)Conferences/Trade ShowsOutside ConsultantTele Communications
AustriaUSt20.0yesyesnonoyesyesyes
Belgium*TVA/BTW/MwSt21.0no*nonoyes/50%yesyesyes
DenmarkMOMS25.0yes/25%noyes/25%noyesyesyes
FinlandALV/ML24.0yesnonoyesyesyesyes
France*TVA20.0no*nononoyesyesyes
GermanyMwSt19.0yesyesyesyesyesyesyes
Greece*OMA24.0nonononoyesyesyes
IrelandVAT23.0nonononoyesyesyes
Italy*IVA22.0nonononoyesyesyes
Luxembourg*TVA/MwSt15.0nononoyes/90%yesyesyes
MonacoTVA20.0nonononoyesyesyes
NetherlandsBTW21.0yesnonoyesyesyesyes
Norway*MVA25.0no*nonono*yesnoyes
Portugal*IVA23.0nonononoyesnono
South KoreaVAT10.0yesyesyesnoyesyesyes
Spain*IVA21.0yesyesyesyesyesnoyes
Sweden*MOMS/ML25.0yesno*yesyes/50%yesyesyes
Switzerland*MwSt/TVA/IVA8.0yesyes/50%yesnoyesyesyes
United KingdomVAT20.0yesyesnoyesyesyesyes

The European Community currently has 28 member countries, now including Bulgaria, Cyprus, Czech Republic, Estonia, Hungary, Iceland, Latvia, Lithuania, Malta, Poland, Romania, Slovak Republic, Slovenia, Turkey and Croatia. These countries will accept VAT refund claims from foreign applicants according to their VAT laws. Information about VAT in these countries, and some other countries not listed here, is available upon request.


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