Practical Information on European VAT. January/February 2012

Transcription

1 January/February 2012

2 International Fabiola Annacondia and Walter van der Corput* As is traditional in the first issue of each year, the green section presents the key features of the VAT systems of most European countries (both EU and non-eu), including standard and reduced VAT rates, various thresholds, the format of the numbers and contact details of the offices of the national tax administration which process VAT refund applications or provide information to non-resident businesses on national VAT rules. The overview is compiled by the editors on the basis of information provided by the International VAT Monitor s correspondents at the beginning of This overview presents information on VAT in many European countries (both EU Member States and non-eu countries), including: standard and reduced VAT rates; thresholds for distance selling and intra-community 1 acquisitions of goods (applicable in EU Member States only); thresholds for the application of the Export Scheme: zero rating or VAT refund procedures in respect of goods exported by non-resident tourists or travellers (for EU Member States: tourists or travellers resident outside the European Union non-eu tourists ); thresholds for refunds of VAT to non-resident traders: minimum amounts to be refunded upon applications relating to a period of a year or a shorter period (normally the calendar quarter). Refunds may be subject to the reciprocity principle, i.e. the country only refunds VAT to traders established in a country that also refunds VAT (or a similar tax) to traders established in the country of refund. Member States of the European Union may only apply the reciprocity principle in respect of refund applications made by traders outside the European Union ( non-eu traders ); the format of the number that traders must use for the purposes of intra-community transactions, i.e. intra-community supplies and acquisitions of goods and cross-border business-to-business services. Where they act as suppliers of goods or services, taxable persons must, under EU law, mention that number on their VAT invoices under all circumstances. In addition, they must mention their customer s number in respect of transactions for which the customer is liable to account for VAT under the reverse charge mechanism and in respect of zero-rated intra-community supplies of goods; information on the offices of the tax administration which refund VAT to nonresident traders. Non-EU traders must file their refund applications with the VAT refund offices mentioned in the table below, whereas traders established in a Member State of the European Union ( EU traders ) must file their refund applications through the portal on the website of the tax administration of the Member State of establishment; and information on the offices of the tax administration where non-resident traders may obtain information on national VAT rules. The data included in the overview reflect the situation on 1 January 2012 and were compiled by the editors on the basis of information provided by the International VAT Monitor s correspondents at the beginning of In order to allow a comparison of the level of national thresholds with those of other countries and with European law, all thresholds expressed in currencies other than the euro have been converted to euro at the conversion rate applicable on 2 January * Editors of the International VAT Monitor. 1. It is not entirely clear whether or not, under the Treaty of Lisbon, the term intra-community must be replaced by intra-union. Since it is generally used, the adjective intra-community is used in this overview. 2. As published in the OJ C 1 of 4 January

3 Country Austria Jungholz and Mittelberg Currency Tax rates in% Standard rate Reduced rate(s) 10; 12 10; 12 Belgium ; 6; 12 35,000 11, Bulgaria BGL , , Distance selling Community acquisitions 1 Export Scheme 2 Yearly Quarterly 35,000 11, AT U Finanzamt Graz-Stadt Referat für ausländische Unternehmer Conrad von Hötzendorf- Straße GRAZ Tel.: (+43) Fax: (+43) BE Bureau Central de TVA pour assujettis étrangers Remboursement Rue des Palais 48 5ième étage 1030 BRUXELLES BG or BG Centraal kantoor voor buitenlandse belastingplichtigen Teruggaaf Paleizenstraat 48 5e verdieping 1030 BRUSSEL Tel.: (+32) Fax: (+32) vat.refund.ckbb@ minfin.fed.be AC-2003 Ivan Susanin SOFIA Tel.: (+359) [email protected] Croatia HRK 23 0; 10 n.a. n.a , , HR Ministarstvo financija Porezna uprava Područni ured Zagreb Avenija Dubrovnik ZAGREB Tel.: (+385) (Ms Josipa Kraševac, room 528) hr/en/pdv/vat_refund. asp?id=b06d1 Finanzamt Graz-Stadt Referat für ausländische Unternehmer Conrad von Hötzendorf- Straße GRAZ Tel.: (+43) Fax: (+43) Bureau Central de TVA pour assujettis étrangers Renseignements, Contrôle Rue des Palais 48 6ième étage 1030 BRUXELLES Centraal kantoor voor buitenlandse belastingplichtigen Inlichtingen, controle Paleizenstraat 48 6e verdieping 1030 BRUSSEL Tel.: (+32) and (+32) Fax: (+32) contr.btw.ckbb@ minfin.fed.be National Revenue Agency 52 Dondukov Blvd 1000 SOFIA NRA call centre: (+359) Ministarstvo financija Sredisnji ured Porezne uprave Boškovićeva 5 P.P ZAGREB Tel.: (+385) index.asp. 3

4 Tax rates in% Community acquisitions 1 Export Scheme 2 Standard Reduced Distance Country Currency rate rate(s) selling Yearly Cyprus ; 5; 8 35,000 10, Czech Republic CZK million , , , Denmark DKK , , , Estonia 20 0; 9 35,000 10, Quarterly , , CY A CZ or CZ or CZ VAT Service Michalaki Karaoli Str NICOSIA Tel.: (+357) and (+357) Fax: (+357) headquarters@vat. mof.gov.cy Financni urad pro Prahu 1 Stepanska PRAGUE 1 Tel.: (+420) Fax: (+420) and (+420) , DK Skattecenter Tønder 8/13 moms Pioner Alle 1 DK-6270 TØNDER Tel.: (+45) Fax: (+45) EE Maksu- ja Tolliamet Põhja maksu- ja tollikeskus Endla TALLINN Tel.: (+372) Fax: (+372) [email protected] Finland 23 0; 9; 13 35,000 10, FI Uudenmaan yritysverotoimisto Uusimaa Corporate Tax Office P.O. Box VERO Tel.: (+358) Fax: (+358) VAT Service Michalaki Karaoli Str NICOSIA Tel.: (+357) and (+357) Fax: (+357) headquarters@vat. mof.gov.cy Ministerstvo financí ČR Letenská PRAGUE 1 Tel.: (+420) Fax: (+420) Skattecenter Tønder 8/13 moms Pioner Alle 1 DK-6270 TØNDER Tel.: (+45) Fax: (+45) Maksu- ja Tolliamet Põhja maksu- ja tollikeskus Endla TALLINN Tel.: (+372) Fax: (+372) [email protected] Uudenmaan yritysverotoimisto Uusimaa Corporate Tax Office P.O. Box VERO Tel.: (+358) (+358) (English) Fax: (+358)

5 Country France Corsica DOM (excluding French Guyane) Currency Tax rates in% Standard rate Reduced rate(s) 2.1; 5.5; 7 0.9; 2.1; 8; ; 1.75; 2.1 Distance selling Community acquisitions 1 Export Scheme 2 Yearly 100,000 10, Germany ,000 12, Greece Greek Departments 35 Hungary HUF ; 13 5; ; 18 Quarterly FR DE Direction des résidents à l étranger et des services généraux Service de remboursement TVA Service des impôts des entreprises étrangères (SIE) 10 rue du Centre TSA NOISY LE GRAND Tel.: (+33) sie.entreprisesetrangeres@dgfip. finances.gouv.fr Bundeszentralamt für Steuern Dienstsitz Schwedt Passower Chaussee 3b SCHWEDT Tel.: (+49) Fax: (+49) ,000 10, EL Ministry of Finance 14th Directorate of VAT Sina ATHENS Tel.: (+30) Fax: (+30) [email protected] 35,000 10,000 50, HU APEH Kiemelt Adózók Igazgatósága Külföldiek Adó-visszatérítését Intéző Főosztály Dob u H-1077 BUDAPEST Pf. 138 (mailing address) H-1410 BUDAPEST Tel.: (+36) and (+36) Fax: (+36) ugyfelszolgalat. [email protected] Direction Générale des Impôts Bureau GF2A animation de la fiscalité des professionnels 86-92, Allée de Bercy, Télédoc PARIS CEDEX 12 Tel.: (+33) Fax: (+33) Bundeszentralamt für Steuern Dienstsitz Saarlouis Ahornweg SAARLOUIS Tel.: (+49) Ministry of Finance 14th Directorate of VAT Sina ATHENS Tel.: (+30) , (+30) and (+30) Fax: (+30) [email protected] Pénzügyminisztérium H-1369 BUDAPEST Pf. 481 Tel.: (+36) Fax: (+36) ugyfelszolgalat@ pm.gov.hu APEH Központi Tájékoztatási Osztály H-1054 BUDAPEST Széchenyi u 2 Tel.: (+36) and (+36) Fax: (+36)

6 Country Currency Tax rates in% Standard rate Reduced rate(s) Ireland 23 0; 4.8; 9; 13.5 Distance selling Community acquisitions 1 Export Scheme 2 Yearly Quarterly 35,000 41, IE A Revenue Commissioners VAT Repayment Section Unregistered VAT section Third Floor River House Charlotte Quay LIMERICK Tel.: (+353) [email protected] Italy ; 4; ,000 10, IT Agenzia delle Entrate Centro Operativo di Pescara Via Rio Sparto PESCARA Tel.: (+39) Fax: (+39) centrooperativo. pescara@ agenziaentrate.it Latvia LVL , , LV Lithuania LTL ; , , , LT or LT Valsts ienemumu dienesta Lielo nodoklu maksataju parvalde (Large Taxpayers Dep. of the State Revenue Service) Jeruzalemes street 1 RIGA LV 1010 Tel.: (+371) and (+371) ilona.bogomola@ vid.gov.lv; kristine.kosinska@ vid.gov.lv Vilniaus apskrities valstybinėmokesčiųinspekcija Šermukšnių g VILNIUS Tel.: (+370) Fax: (+370) Revenue Commissioners City Centre District 9-10 Upper O Connell Street DUBLIN 1 Tel.: (+353) citycentrectvat@ revenue.ie Ministero dell Economia e delle Finanze Call centre: (+39) Valsts ienemumu dienesta Lielo nodoklu maksataju parvalde (Large Taxpayers Dep. of the State Revenue Service) Jeruzalemes street 1 RIGA LV 1010 Tel.: (+371) Consultation@vid. gov.lv Vilniaus apskrities valstybinėmokesčiųinspekcija Šermukšnių g VILNIUS Tel.: (+370) Fax: (+370)

7 Tax rates in% Standard rate Reduced rate(s) Distance selling Community acquisitions 1 Export Scheme 2 Country Currency Yearly Luxembourg 15 3; 6; ,000 10, Malta 18 0; 5; 7 35,000 10, Quarterly 400 LU Administration de l Enregistrement et des Domaines Bureau d imposition XI Remboursement et Franchises 67-69, Rue Verte L-2667 LUXEMBOURG Tel.: (+352) (switch board) and (+352) (Bureau XI) Fax: (+352) (Bureau XI) MT Department of Value Added Tax Centre Point Building Ta Paris Road BIRKIRKARA, BKR 13 Tel.: (+356) [email protected] Montenegro 17 0; 7 n.a. n.a n.a. n.a. Tax authority of the Republic of Montenegro Branch Podgorica Cetvrte proleterske PODGORICA Tel.: (+382) Netherlands ,000 10, NL B12 Belastingdienst/Limburg, Kantoor Buitenland Postbus DJ HEERLEN Tel.: (+31) (+31) Norway NOK 25 0; 8; 15 n.a. n.a. 1, , MVA Skatt øst Postboks 1073, Valaskjold N-1705 SARPSBORG Tel.: (+47) Fax: (+47) Administration de l Enregistrement et des Domaines Bureau d imposition X 14 Avenue de la gare L-1610 LUXEMBOURG B.P. 31 L-2010 Luxembourg Tel.: (+352) (switch board) (+352) (Bureau X) Fax: (+352) (Bureau X) [email protected] Department of Value Added Tax Centre Point Building Ta Paris Road BIRKIRKARA, BKR 13 Tel.: (+356) [email protected] Tax authority of the Republic of Montenegro Put Radomira Ivanovica PODGORICA Tel.: (+382) Belastingdienst/Limburg, Kantoor Buitenland Postbus DJ HEERLEN Tel.: (+31) (+31) Skattedirektoratet (Directorate of Taxes) Fredrik Selmers vei 4 Postboks 9200, Grønland N-0134 OSLO Tel.: (+47) Fax: (+47) skattedirektoratet@ skatteetaten.no 7

8 Country Poland Portugal Azores/ Madeira Romania Currency PLZ ROL Tax rates in% Standard rate Reduced rate(s) Distance selling Community acquisitions 1 Export Scheme ; 5; , , ; 13 4; ; 9 118, , Yearly Quarterly , PL Drugi Urzad Skarbowy (Second Tax Office) Warszawa- Śródmieście ul. Jagiellońska WARSZAWA Tel.: (+48) Fax: (+48) ,000 10, PT Direcção-Geral dos Impostos Direcção de Serviços dos Reembolsos do IVA Av. João XXI, 76, 5 Apartado 8220 (PO Box 8220) LISBOA Tel.: (+351) Fax: (+351) [email protected]. financas.pt RO Directia Generala a Finantelor Publice Municipiului Bucuresti Serviciul de Administrare a Contribuabililor Nerezidenti Strada Dimitrie Gerota nr. 13 Sector 2, BUCHAREST Ministry of Finance ul. Świętokrzyska WARSZAWA Tel.: (+48) Drugi Urzad Skarbowy (Second Tax Office) Warszawa-Śródmieście ul. Jagiellońska WARSZAWA Tel.: (+48) Fax: (+48) Krajowa Informacja Podatkowa (Country Tax Information) Tel.: (+48) and (+48) Direcção-Geral dos Impostos Direcção de Serviços do IVA Av. João XXI, 76, 3 Apartado LISBOA Tel.: (+351) and (+351) [email protected]. financas.pt Ministerul Finantelor Publice Directia Impozite Indirecte Strada Apolodor nr. 17 Sector 5, BUCHAREST Tel.: (+40) , ext and (+40) Fax: (+40) and 8

9 Tax rates in% Standard Reduced Distance Community Export Country Currency rate rate(s) selling acquisitions 1 Scheme 2 Yearly Quarterly Russia RUB n.a. n.a. n.a. 75 n.a. 75 n.a. 75 n.a. Local tax office where non-resident business is tax registered Serbia 18 8 n.a. n.a n.a. refunds are limited to exhibitors on international fairs 77 Slovak Republic n.a. n.a. Tax Authoritiy of the Republic of Serbia Save Maskovica BELGRADE Call centre: (+381) (and from mobile telephones) (national: ) informacije@ poreskauprava.sr.gov. yu ,000 13, SK Daňový úrad Bratislava I Radlinského 37 P.O. Box BRATISLAVA Tel.: (+421) Fax: (+421) Slovenia ,000 10, SI Davčni Urad Ljubljana (Tax office Ljubljana) Davčna ulica 1 Sl-1000 LJUBLJANA Tel.: (+386) Fax: (+386) Federal Tax Service of the Russian Federation 23 Neglinnaya Street MOSCOW Tel.: (+7) Fax: (+7) Tax Authoritiy of the Republic of Serbia Save Maskovica BELGRADE Call centre: (+381) (and from mobile telephones) (national: ) informacije@ poreskauprava.sr.gov. yu Daňový úrad Bratislava I Radlinského 37 P.O. Box BRATISLAVA Tel.: (+421) Fax: (+421) Davčni Urad Ljubljana (Tax office Ljubljana) Davčna ulica 1 Sl-1000 LJUBLJANA Tel.: (+386) Fax: (+386)

10 Country Spain Canary Islands Sweden Currency SEK Tax rates in% Standard rate Reduced rate(s) 4; 8 0; 2 Distance selling Community acquisitions 1 Export Scheme 2 Yearly Quarterly 35,000 10, ES A or ES A or ES A A 25 0; 6; , , , SE Switzerland CHF 8 2.5; n.a. n.a n.a. CHE MWST or CHE TVA or CHE IVA Agencia Estatal de Administración Tributaria (AEAT) Oficina Nacional de Gestión Tributaria Recepción de Documentos IVA de no residentes C/ Infanta Mercedes MADRID Tel.: (+34) Fax: (+34) [email protected] Skatteverket, Utlandsskattekontoret SE MALMÖ 90 Fax: (+46) skattekontor1. malmo@ skatteverket.se Skatteverket, Utlandsskattekontoret SE STOCKHOLM 91 Fax: (+46) stockholm@ skatteverket.se Hauptabteilung Mehrwertsteuer Eidgenössische Steuerverwaltung Schwarztorstrasse BERN Tel.: (+41) Fax: (+41) mwst.webteam@ estv.admin.ch Agencia Estatal de Administración Tributaria (AEAT) C/. Guzmán el Bueno, MADRID Tel.: (+34) and (+34) [email protected] Skatteverket Solna Strandväg SOLNA Tel.: (+46) Fax: (+46) huvudkontoret@ skatteverket.se Hauptabteilung Mehrwertsteuer Eidgenössische Steuerverwaltung Schwarztorstrasse BERN Tel.: (+41) Fax: (+41) Oberzolldirektion Sektion Mehrwertsteuer Monbijoustrasse BERN Tel.: (+41) Fax: (+41)

11 Tax rates in% Standard Reduced Distance Community Export Country Currency rate rate(s) selling acquisitions 1 Scheme 2 Yearly Quarterly Turkey TRL 18 1; 8 n.a. n.a. 100/ n.a. n.a. Ulastirma Vergi Dairesi Baskanligi Ulastirma Vergi Dairesi Maliye Sarayi Aksaray/ Fatih/ISTANBUL Tel.: (+90) and (+90) Fax: (+90) Baskent Vergi Dairesi Mudurlugu Atatürk Bulvarı No: 181 Bakanliklar/ANKARA Tel.: (+90) , (+90) and (+90) Fax: (+90) Beyoglu Vergi Dairesi Mudurlugu Mesrutiyet Caddesi No: 289 Sishane / Beyoglu/ISTANBUL Tel.: (+90) Fax: (+90) Konak Vergi Dairesi Mudurlügu Gazi Bulvari No: 132 Basmane/İZMIR Tel.: (+90) and (+90) Fax: (+90) Maliye Bakanligi, Gelir Idaresi Baskanligi Ilkadim Cad. Dikmen ANKARA Tel.: (+90) and (+90) Fax: (+90) [email protected] 11

12 Country United Kingdom Tax rates in% Community acquisitions 1 Export Scheme 2 Standard Reduced Distance Currency rate rate(s) selling Yearly GBP 20 0; 5 70, , Quarterly GB HM Revenue and Customs VAT Overseas Repayment Unit Custom House P.O. Box 34 LONDONDERRY BT 48 7AE Northern Ireland Tel.: (+44) Fax: (+44) HM Revenue and Customs Aberdeen VAT Office Custom House 28 Guild Street ABERDEEN AB9 2DY Scotland Tel.: (+44) , (+44) , (+44) and (+44) Fax: (+44) National Advice Service Tel.: (+44) (national: ) 1. The intra-community acquisition threshold only applies to goods acquired from other EU Member States by non-taxable legal persons, exempt taxable persons and flat-rate farmers. 2. Unless indicated otherwise, the threshold applies per invoice. 3. In Belgium, the zero rate applies under certain conditions to a limited number of goods, for example newspapers and specified waste products. 4. In Belgium, the thresholds of 25 and 200 apply to refund applications made by non-eu traders 5. In Bulgaria, the threshold of BGL 70,000 is equivalent to 35, In Bulgaria, the threshold of BGL 20,000 is equivalent to 10, In Bulgaria, non-eu tourists may obtain a refund of VAT through one of the following companies: AEBTRY Sofia, Iskarski prolom Street No. 6, (tel.: (+359) and fax: (+359) ); Mona Ltd., Sofia, Vitosha Street No. 48, Ap. 8, (tel.: (+359) ); and Metro Cash and Carry Bulgaria, Tsarigradsko shose, bul km (tel.: (+359) ). The threshold of BGL 50 is equivalent to In Bulgaria, the thresholds of BGL 100 and BGL 800 are equivalent to 51 and 410, respectively. 9. In Bulgaria, the thresholds of BGL 50 ( 25) and BGL 400 ( 205) apply to refund applications made by non-eu traders. Under the reciprocity principle, VAT is refunded to non-eu traders established in Canada, Croatia, Iceland, Israel, Korea (DPRK), Macedonia, Moldova, Norway, Serbia and Ukraine only. 10. In Croatia, the threshold of HRK 740 is equivalent to In Croatia, the threshold of HRK 1,000 is equivalent to In Croatia, VAT relating to periods of more than three months but less than twelve months is refunded under the reciprocity principle. Under the reciprocity principle, VAT is refunded to traders established in Slovenia only. The threshold of HRK 1,000 is equivalent to In Cyprus, the standard rate of 15% will be increased to 17%, with effect from 1 March In Cyprus, the threshold of 50 applies to the value of goods supplied by one taxable person. 15. In Cyprus, the thresholds of and apply to refund applications made by non-eu traders. Under the reciprocity principle, VAT is refunded to non-eu traders established in Israel and Switzerland only. 16. In Cyprus, the refund thresholds of and 400 apply to refund applications relating to a period of less than a calendar year. 17. In the Czech Republic, the threshold of CZK 1,140,000 is equivalent to 44, In the Czech Republic, the threshold of CZK 326,000 is equivalent to 12, In the Czech Republic, the threshold of CZK 2,000 ( 78) refers to the value of goods supplied by a taxable person on one day. 20. In the Czech Republic, the threshold of CZK 1,000 ( 40) applies to refund applications made by non-eu traders. VAT relating to travel, including taxis, accommodation, catering, business representation, telephone communications and car fuel, except diesel, cannot be refunded. Under the reciprocity principle, VAT is refunded to non-eu traders established in Macedonia, Norway and Switzerland only. The threshold of CZK 7,000 is equivalent to

13 21. In Denmark, the first sale of artists products is subject to VAT at the standard rate of 25%. However, only 20% of the price is taken into account; therefore, the effective VAT rate is 5%. 22. In Denmark, the zero rate applies to newspapers only. 23. In Denmark, the threshold of DKK 280,000 is equivalent to 37, In Denmark, the threshold of DKK 80,000 is equivalent to 10, In Denmark, the threshold of DKK 1,200 ( 160) applies to travellers resident in Norway or the Åland Islands. 26. In Denmark, the threshold of DKK 300 ( 40) applies to travellers resident in non-eu countries. 27. In Denmark, the threshold of DKK 400 is equivalent to 53 and the threshold of DKK 3,000 is equivalent to In Estonia, the threshold of 160 refers to supplies made by one taxable person on one day. 29. In Estonia, VAT relating to entertainment, restaurant and bar transactions cannot be refunded. 30. In Estonia, the threshold of 320 applies to refund applications made by non-eu traders. Non-EU traders can only file annual applications. VAT relating to entertainment, restaurant and bar transactions cannot be refunded. Under the reciprocity principle, VAT is fully refunded to non-eu traders established in Norway and VAT is not refunded to traders established in Belarus, Croatia (limited to fairs and exhibitions), Iceland, Israel, Russia, Switzerland, Ukraine and the United States. 31. In Estonia, the threshold of 400 applies to refund applications relating to a period of more than three months but less than twelve months. VAT relating to entertainment, restaurant and bar transactions cannot be refunded. 32. In France, the thresholds of 25 and 200 apply to refund applications made by non-eu traders. 33. In Germany, the threshold of 250 applies to refund applications made by non-eu traders. VAT relating to gasoline is not refunded to non-eu traders. In addition, refunds to non-eu traders are subject to the reciprocity principle. Non-EU countries satisfying the reciprocity principle are: Andorra, Antigua and Barbuda, Australia, Bahamas, Bahrain, Bermuda, Bosnia and Herzegovina, British Virgin Islands, Brunei, Canada, Cayman Islands, Croatia, Gibraltar, Greenland, Grenada, Guernsey, Hong Kong (People s Rep. of China), Iceland, Iran, Iraq, Israel (starting 14 July 1998), Jamaica, Japan, Jersey, Korea (Rep.), Korea (DPRK; starting 1 January 1999), Kuwait, Lebanon, Liberia, Libya, Liechtenstein, Macau, Macedonia (starting 1 April 2000), Maldives, Norway, Oman, Pakistan (starting 1 July 2008), Qatar, San Marino, Saudi Arabia, Solomon Islands, St Vincent and the Grenadines, Swaziland, Switzerland, Taiwan, United Arab Emirates, United States of America and Vatican City. Third countries which do not satisfy the reciprocity principle are: Albania, Algeria, Angola, Argentina, Azerbaijan, Bangladesh, Barbados, Bolivia, Belarus, Botswana, Brazil, Chile, China (People s Rep.), Colombia, Costa Rica, Cuba, Dominican Republic, Ecuador, Egypt, El Salvador, Eritrea, Ethiopia, Faroe Islands, Fiji, French Polynesia (Tahiti), Georgia, Ghana, Guatemala, Haiti, Honduras, India, Indonesia, Ivory Coast, Jordan, Kazakhstan, Kenya, Lesotho, Madagascar, Malawi, Malaysia, Mauritius, Mexico, Moldova, Mongolia, Morocco, Mozambique, Myanmar, Namibia, Netherlands Antilles (starting 1 May 1999), Nepal, New Zealand, Nicaragua, Niger, Nigeria, Panama, Paraguay, Peru, Philippines, Russia, Senegal, Seychelles, Sierra Leone, Singapore, Somalia, South Africa, Sri Lanka, Sudan, Syria, Tanzania, Thailand, Togo, Trinidad and Tobago, Tunisia, Turkey, Turkmenistan, Ukraine, Uruguay, Uzbekistan, Venezuela, Vietnam, Western Samoa, Yemen, Yugoslavia (Serbia and Montenegro), Zaire, Zambia and Zimbabwe. 34. In Germany, the threshold of 500 applies to refund applications made by non-eu traders. See also note The Hellenic Republic may, under Art. 120 of Directive 2006/112, apply VAT rates up to 30% lower than the corresponding rates applied in mainland Greece in the departments of Lesbos, Chios, Samos, the Dodecanese and the Cyclades, and on the Aegean islands of Thasos, the Northern Sporades, Samothrace and Skiros. 36. In the Greek departments, the reduced rates apply under certain conditions, and they are not applicable to tobacco products and means of transport. 37. In Greece, VAT is refunded to non-eu traders under the reciprocity principle. Greece has concluded formal refund agreements with Norway and Switzerland. However, the existence of a formal agreement is no longer a prerequisite for refund. 38. In Hungary, the threshold of HUF 50,000 ( 160) applies to the gross value of individual invoices. 39. In Hungary, VAT relating to passenger cars (including maintenance), motor bikes, yachts, taxi services, petrol, parking fees, restaurant transactions, business premises and services relating to dwellings cannot be refunded. Under the reciprocity principle, VAT is refunded to non-eu traders established in Liechtenstein and Switzerland only. 40. In Italy, depending on the budgetary situation, the standard rate of 21% may be increased to 23%, with effect from 1 October 2012, and to 23.5%, with effect from 1 January In Italy, depending on the budgetary situation, the reduced rate of 10% may be increased to 12%, with effect from 1 October 2012, and to 12.5%, with effect from 1 January In Italy, under the reciprocity principle, VAT is refunded to non-eu traders established in Israel, Norway and Switzerland only. 43. In Latvia, the threshold of LVL 24,000 is equivalent to 34, In Latvia, where the threshold of LVL 7,000 ( 10,000) has been exceeded due to a single transaction, that transaction may be ignored for the purposes of the obligation to register, if there is no intention to carry out other intra-community acquisitions with a total value exceeding LVL 7,000 in the next calendar year. 45. In Latvia, the threshold of LVL 25 ( 35) applies to goods supplied by one taxable person on one day. 46. In Latvia, under the reciprocity principle, VAT is refunded to non-eu traders established in Norway, Switzerland, Monaco and Iceland only. 47. In Lithuania, the reduced rate of 5% applies until 31 December 2012 to pharmaceuticals and medicinal products the costs of which are reimbursed, in part or in full. 48. In Lithuania, the reduced rate of 9% applies, until 31 December 2012, to heating of residential property and, without time limitation, to books and non-periodic publications. 49. In Lithuania, the threshold of LTL 125,000 is equivalent to 36, In Lithuania, the threshold of LTL 35,000 is equivalent to 10, In Lithuania, the threshold of LTL 200 is equivalent to

14 52. In Lithuania, under the reciprocity principle, VAT is refunded to non-eu traders established in Armenia, Canada, Croatia, Iceland, Norway and Switzerland only. 53. In Luxembourg, the threshold of 250 applies to refund applications made by non-eu traders. Non-EU traders can only file annual applications. The thresholds of LTL 170 and LTL 1,380 are equivalent to 50 and 400, respectively. 54. In Malta, the minimum amount per invoice/receipt is 55. The total value of the exported goods must be 315 or more. Refunds are reduced by an administrative fee of the higher of 23 or 4% of the refund. 55. In Malta, the thresholds of 23 and 186 apply to refund applications made by non-eu traders. VAT relating to tobacco, alcoholic beverages, motor vehicles, vessels, aircraft, including maintenance and fuel, entertainment and hospitality cannot be refunded. There is no list of countries that are included in or excluded from the refund arrangements under the reciprocity principle. 56. In Montenegro, the threshold of 100 applies to supplies made by one taxable person or per invoice. 57. In Montenegro, the threshold of 300 applies to refund applications relating to a period of more than six months, but not more than one year. The period can only be less than six months when it represents the remaining part of a calendar year. In the latter case, the threshold is In Norway, the threshold of NOK 1,000 ( 130) is the price, exclusive of VAT, of goods supplied to travellers resident in Denmark, Finland or Sweden. The exported goods are relieved of VAT, on the condition that import VAT is paid in the country of destination. 59. In Norway, the threshold of NOK 250 ( 32) applies to the value, exclusive of VAT, of the invoice relating to goods supplied to travellers resident in countries other than Denmark, Finland or Sweden. 60. In Norway, the thresholds of NOK 200 and NOK 2,000 are equivalent to 25 and 260, respectively. 61. In Poland, depending on the economic situation, the standard rate of 23% may be increased to 24% from 1 July 2012, and to 25% from 1 July In Poland, depending on the economic situation, the reduced rate of 5% may be increased to 6% from 1 July 2012, and to 7% from 1 July In Poland, depending on the economic situation, the reduced rate of 8% may be increased to 9% from 1 July 2012, and to 10% from 1 July In Poland, the threshold of PLZ 160,000 is equivalent to 35, In Poland, the threshold of PLZ 50,000 is equivalent to 11, In Poland, the threshold of PLZ 200 is equivalent to In Poland, under the reciprocity principle, VAT is refunded to non-eu traders established in Iceland, Liechtenstein, Macedonia, Monaco, Norway and Switzerland only. 68. In Poland, the threshold of 400 applies to refund applications relating to a period of at least three months, but less than twelve months. 69. In Portugal, VAT is refunded to non-eu traders under the reciprocity principle. However, there is not an official list of countries that satisfy the condition of reciprocity. 70. In Romania, the threshold of ROL 118,000 is equal to 35,000 based on the exchange rate on the date of Romania s accession to the European Union. 71. In Romania, the threshold of ROL 34,000 is equal to 10,000 based on the exchange rate on the date of Romania s accession to the European Union. 72. In Romania, the threshold of 175 is converted every year into national currency on the basis of the exchange rate of 1 October of the preceding year. 73. In Romania, under the reciprocity principle, VAT is refunded to non-eu traders established in Switzerland and Turkey only. In that case, refunds are limited to VAT relating specific items, such as fuel and travel-related expenses. 74. In Romania, in practice, the number of digits of the number may vary from three to twelve. 75. In Russia, VAT is not refunded to non-resident companies, unless they are registered as a taxpayer in Russia, or to non-resident individuals, with the exception of personnel of foreign diplomatic missions and their families, under certain circumstances. 76. In Serbia, the threshold of 150 must be converted into dinar at the official middle exchange rate at the time of payment. 77. In Serbia, VAT is only refunded to non-resident persons that exhibit on international fairs, under certain conditions. The exhibitors must have filed the annual refund application before 30 June of the following year. 78. In the Slovak Republic, the threshold of 175 refers to the value (inclusive of VAT) of the exported goods (including VAT) shown on a single invoice. Fuel is excluded from the scheme. 79. In the Slovak Republic, non-resident traders are entitled to a refund of VAT in respect of the same goods and services for which VAT is deductible. VAT relating to, inter alia, entertainment cannot be refunded. Under the reciprocity principle, VAT is refunded to non-eu traders established in Japan, Liechtenstein, Norway and Switzerland only, and partial refunds are made to non-eu traders established in Croatia, Serbia and Turkey. Non-EU traders can only apply for a VAT refund on a yearly basis. 80. In Slovenia, mineral oils, alcohol, alcoholic beverages and tobacco products are excluded from the scheme. 81. In Slovenia, VAT relating to passenger cars, vessels and aircraft including maintenance, parts and fuel, entertainment, hotel accommodation and restaurant transactions cannot be refunded. Under the reciprocity principle, VAT is refunded to non-eu traders established in Canada, Croatia, Iceland, Israel, Japan, Liechtenstein, Korea (Rep.) (limited), Macedonia, Norway, and Switzerland, Taiwan (limited to VAT relating to fairs, business trips, market research, market seminars and similar activities), and Turkey (limited to VAT relating to transport activities and participation in fairs and exhibitions) only. 82. In Slovenia, the threshold of 400 applies to quarterly refund applications made by EU traders, and refund applications made by non-eu traders relating to a period of at least six months. 83. In the Canary Islands, the increased rates of 9% and 13% apply to specific goods and services. 84. In Spain, under the reciprocity principle, VAT is refunded to non-eu traders established in Canada (limited to VAT on repairs, spare parts and hotel accommodation), Israel, Japan, Monaco (not on hotel accommodation, restaurants, entertainment and transport services), Norway and Switzerland. 14

15 85. In Sweden, the threshold of SEK 320,000 is equivalent to 35, In Sweden, the threshold of SEK 90,000 is equivalent to 10, In Sweden, the threshold of SEK 200 is equivalent to In Sweden, the thresholds of SEK 500 and SEK 4,000 are equivalent to 56 and 450, respectively. 89. In Sweden, the thresholds of 50 and 400 apply to refund applications made by EU traders. Depending on the exchange rate the amounts in and SEK should almost be equal for EU traders and non-eu traders. 90. In Sweden, the office in Malmö refunds VAT to traders established in Albania, Bosnia and Herzegovina, Croatia, the Faroe Islands, Greenland, Iceland, Macedonia, Montenegro, Serbia and Turkey. 91. In Sweden, the office in Stockholm refunds VAT to traders established in countries other than those mentioned in note In Switzerland, the reduced rate of 3.8% applies to hotel accommodation only. 93. In Switzerland, the total value (inclusive of VAT) of the exported goods must exceed CHF 300 ( 250). 94. In Switzerland, under the reciprocity principle, VAT is refunded to traders established in Australia, Austria, Bahrain, Belgium, the Bermuda Islands, Bulgaria (limited to VAT on services connected with participation in fairs, seminars, conferences, exhibitions and for transport services), Canada (limited to certain services, such as accommodation, participation in fairs, seminars, etc.), Croatia, Cyprus, the Czech Republic, Denmark (refund in connection with accommodation and food and drinks is limited to 25%), Estonia, Finland, France, Germany (not on fuel and travel costs), Greece, Hong Kong, Hungary, Ireland, Israel, Italy, Japan, Latvia, Lithuania, Luxembourg, Macedonia, Monaco, the Netherlands, Norway, Poland, Portugal, Romania, Saudi Arabia, the Slovak Republic, Slovenia, Spain, Sweden, Taiwan, Turkey (limited to certain services, such as transport services, participation in fairs and exhibitions), the United Kingdom (with restrictions as regards the Channel Islands), and the United States. The threshold of CHF 500 is equivalent to In Turkey, under the refund scheme, a threshold of TRL 100 ( 41)(exclusive of VAT) applies. Licensed retailers holding an exemption certificate are entitled to directly zero rate supplies of goods made to non-resident travellers, on the condition that the value, exclusive of VAT, of the transaction exceeds TRL 600 ( 250) and the price is paid in foreign currency. 96. In Turkey, non-resident traders making taxable supplies in Turkey are entitled to apply for a refund under the general refund scheme, which also applies to resident traders, with respect to input tax relating to economic activities carried on in Turkey. In this case, non-resident traders or their permanent representatives must file the application with the tax office where they are registered. Non-resident traders who do not have their residence, legal seat, actual place of management or a fixed establishment in Turkey are entitled to a refund, under the reciprocity principle, of VAT relating to goods and services purchased with respect to transport activities and commercial activities at exhibitions and fairs. In addition, non-resident producers of cinematographic works approved by the Ministry of Culture and Tourism can apply for a refund of VAT relating to goods and services used for that purpose. In both cases, the total value of the purchases must exceed TRL 700 ( 290). 97. In the United Kingdom, the threshold of GBP 70,000 is equivalent to 83, In the United Kingdom, the threshold of GBP 73,000 is equivalent to 87, In the United Kingdom, the thresholds of GBP 16 ( 20) and GBP 130 ( 155) apply to refund applications made by non-eu traders. VAT relating to passenger cars and business entertainment cannot be refunded In the United Kingdom, the thresholds of GBP 35 and GBP 295 are equivalent to 42 and 350, respectively. 15

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