COUNTRY |
CURRENCY | VAT% | TAX YEAR | RETRO CLAIM POSSIBLE YEARS | HOTEL | RESTAURANT | BUSINESS ENTERTAINMENT | CAR RENTAL | PARKING | GASOLINE | DIESEL FUEL | TRANSPORTATION (BUS,TRAIN,ETC.) | TAXIS | PHONE | CONFERENCES & TRADE SHOWS | TRAINING COURSES & PROFESSIONAL FEES |
AUSTRIA (MwSt) |
ATS | 20 | Calendar | 1 | Y 10% | Y 10% & 20% (50%) |
N | N | N | N | N | Y 10% | Y 10% | Y | Y | Y |
BELGIUM (BTW) |
BFr | 21 | Calendar | 5 | N | N | N | Y (50%) | Y | Y (50%) | Y (50%) | Y 6% | Y 6% | Y | Y | Y |
DENMARK (MVD) |
DKr | 25 | Calendar | 5 | Y (25%) | Y (25%) | N | N | N | N | N | N | N | Y | Y | Y |
FINLAND (ALV) |
FiM | 22 | Calendar | 1 | Y 8% | N | N | Y | Y | Y | Y | Y 8% | Y 8% | Y | Y | Y |
FRANCE (TVA) |
FFr | 19.6 | Calendar | 1 | N | N | N | N | N | N | N | N | N | Y | Y | Y |
GERMANY (MwSt) |
DM | 16 | Calendar | 1 | Y | Y (on 46 DM per day) | Y | Y | Y | N | N | Y 7/16% | Y 7/16% | Y | Y | Y |
IRELAND (VAT) |
Pnt | 21 | Calendar | 10 | N | N | N | N | N | N | Y | N | N | Y | Y | Y |
ITALY (IVA) |
Li | 20 | Calendar | 1 | N | N | N | N | N | N | N | N | N | Y | Y | Y |
LUXEMBOURG (TVA) |
LFr | 15 | Calendar | 1 | Y 3% | Y 3% | Y 3% | Y | Y | Y 12% | Y | Y 3% | Y 3% | Y | Y | Y |
NETHERLANDS (BTW) |
NFi | 19 | Calendar | 5 | Y 6% | N | N | Y | Y | Y | Y | Y 6% | Y 6% | Y | Y | Y |
SWEDEN (MOMS) |
SKr | 25 | Calendar | 1 | Y 12%Y | Y | Y | Y 50% | Y | Y | Y | Y 12% | Y 12% | Y | Y | Y |
SWITZERLAND (MwSt) |
CHF | 7.5 | Calendar | 1 (b) | Y 3.5% | Y 50% | N | Y | Y | Y | Y | N | Y | Y | Y | Y |
UNITED KINGDOM (VAT) |
UPK | 17.5 | July 1 - June 30 | 1 | Y | Y | N | Y (e) | Y | Y | Y | N | N | Y | Y | Y |
CANADA
(GST,PST,HST) (f) |
$C | 7/15 | Last 12 months | 1 | Y | N | N | N | N | N | N | N | N | N | Y | N |
NOTES: Items NOT in parentheses (e.g., 6%) indicate variations from the basic VAT rate. Items in parentheses (e.g., 50%) show percentages of paid VAT that can be reclaimed.