January/February 2012
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 2012. 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 2012. 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 2012. 2 * 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 2012. 2
Country Austria Jungholz and Mittelberg Currency Tax rates in% Standard rate 20 19 Reduced rate(s) 10; 12 10; 12 Belgium 21 0 3 ; 6; 12 35,000 11,200 125 50 25 4 Bulgaria BGL 20 9 70,000 5 20,000 6 50 7 100 8 50 9 Distance selling Community acquisitions 1 Export Scheme 2 Yearly Quarterly 35,000 11,000 75 50 400 AT U12345678 Finanzamt Graz-Stadt Referat für ausländische Unternehmer Conrad von Hötzendorf- Straße 14-18 8018 GRAZ Tel.: (+43) 316 881 Fax: (+43) 316 817 608 400 BE 0123456789 Bureau Central de TVA pour 200 4 assujettis étrangers Remboursement Rue des Palais 48 5ième étage 1030 BRUXELLES 800 8 BG 123456789 or 400 9 BG 1234567890 Centraal kantoor voor buitenlandse belastingplichtigen Teruggaaf Paleizenstraat 48 5e verdieping 1030 BRUSSEL Tel.: (+32) 257 740 40 Fax: (+32) 257 963 58 E-mail: vat.refund.ckbb@ minfin.fed.be AC-2003 Ivan Susanin 23 1618 SOFIA Tel.: (+359) 2 980 4874 E-mail: i_ivanova61@abv.bg Croatia HRK 23 0; 10 n.a. n.a. 740 10 1,000 11 1,000 12 HR 12345678901 Ministarstvo financija Porezna uprava Područni ured Zagreb Avenija Dubrovnik 32 10 000 ZAGREB Tel.: (+385) 1 650 1310 (Ms Josipa Kraševac, room 528) www.porezna-uprava. hr/en/pdv/vat_refund. asp?id=b06d1 Finanzamt Graz-Stadt Referat für ausländische Unternehmer Conrad von Hötzendorf- Straße 14-18 8018 GRAZ Tel.: (+43) 316 881 Fax: (+43) 316 817 608 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) 257 740 50 and (+32) 257 740 60 Fax: (+32) 257 963 59 E-mail: contr.btw.ckbb@ minfin.fed.be National Revenue Agency 52 Dondukov Blvd 1000 SOFIA NRA call centre: (+359) 700 18 700 www.nap.bg Ministarstvo financija Sredisnji ured Porezne uprave Boškovićeva 5 P.P. 250 10 000 ZAGREB Tel.: (+385) 1 480 9000 www.porezna-uprava.hr/en/ index.asp. 3
Tax rates in% Community acquisitions 1 Export Scheme 2 Standard Reduced Distance Country Currency rate rate(s) selling Yearly Cyprus 15 13 0; 5; 8 35,000 10,251.61 50 14 25.63 15 50 Czech Republic CZK 20 14 1.140 million 17 326,000 18 2,000 19 1,000 20 Denmark DKK 25 21 0 22 280,000 23 80,000 24 1,200 25 300 26 Estonia 20 0; 9 35,000 10,000 160 28 50 29 50 Quarterly 205.03 15,16 400 16 7,000 20 400 CY 12345678A CZ 12345678 or CZ 23456789 or CZ 1234567890 VAT Service Michalaki Karaoli Str. 1408 NICOSIA Tel.: (+357) 22 601 794 and (+357) 22 601 834 Fax: (+357) 22 660 484 E-mail: headquarters@vat. mof.gov.cy Financni urad pro Prahu 1 Stepanska 28 110 00 PRAGUE 1 Tel.: (+420) 2 2404 1111 Fax: (+420) 2 2404 1912 and (+420) 2 2404 1918 400 27 3,000 27 DK 12345678 Skattecenter Tønder 8/13 moms Pioner Alle 1 DK-6270 TØNDER Tel.: (+45) 7222 1818 Fax: (+45) 7222 1919 www.skat.dk 400 31 EE 123456789 Maksu- ja Tolliamet 320 30 Põhja maksu- ja tollikeskus Endla 8 15177 TALLINN Tel.: (+372) 676 1296 Fax: (+372) 676 1111 E-mail: elo.madiste@emta.ee www.emta.ee Finland 23 0; 9; 13 35,000 10,000 40 50 400 FI 12345678 Uudenmaan yritysverotoimisto Uusimaa Corporate Tax Office P.O. Box 34 00052 VERO Tel.: (+358) 20 697 063 Fax: (+358) 9 731 14895 VAT Service Michalaki Karaoli Str. 1408 NICOSIA Tel.: (+357) 22 601 845 and (+357) 22 601 834 Fax: (+357) 22 660 484 E-mail: headquarters@vat. mof.gov.cy Ministerstvo financí ČR Letenská 15 110 00 PRAGUE 1 Tel.: (+420) 2 5704 1111 Fax: (+420) 2 5704 3049 Skattecenter Tønder 8/13 moms Pioner Alle 1 DK-6270 TØNDER Tel.: (+45) 7222 1818 Fax: (+45) 7222 1919 www.skat.dk Maksu- ja Tolliamet Põhja maksu- ja tollikeskus Endla 8 15177 TALLINN Tel.: (+372) 676 1200 Fax: (+372) 676 1111 E-mail: elo.madiste@emta.ee www.emta.ee Uudenmaan yritysverotoimisto Uusimaa Corporate Tax Office P.O. Box 30 00052 VERO Tel.: (+358) 20 612 000 (+358) 20 697 051 (English) Fax: (+358) 20 612 4391 4
Country France Corsica DOM (excluding French Guyane) Currency Tax rates in% Standard rate 19.6 8.5 Reduced rate(s) 2.1; 5.5; 7 0.9; 2.1; 8; 13 1.05; 1.75; 2.1 Distance selling Community acquisitions 1 Export Scheme 2 Yearly 100,000 10,000 175 50 25 32 Germany 19 7 100,000 12,500 0 50 250 33 Greece Greek Departments 35 Hungary HUF 23 16 6.5; 13 5; 9 36 27 5; 18 Quarterly 400 200 32 400 500 34 FR 12345678901 DE 123456789 5 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 20011 93465 NOISY LE GRAND Tel.: (+33) 1 5733 8500 E-mail: sie.entreprisesetrangeres@dgfip. finances.gouv.fr Bundeszentralamt für Steuern Dienstsitz Schwedt Passower Chaussee 3b 16303 SCHWEDT Tel.: (+49) 228 4060 Fax: (+49) 228 4064 722 www.bzst.bund.de 35,000 10,000 120 50 37 400 37 EL 123456789 Ministry of Finance 14th Directorate of VAT Sina 2-4 10672 ATHENS Tel.: (+30) 210 364 4960 Fax: (+30) 210 364 5413 E-mail: d14-ctm@otenet.gr 35,000 10,000 50,000 38 50 39 400 39 HU 12345678 APEH Kiemelt Adózók Igazgatósága Külföldiek Adó-visszatérítését Intéző Főosztály Dob u. 75-81 H-1077 BUDAPEST Pf. 138 (mailing address) H-1410 BUDAPEST Tel.: (+36) 1 461 3300 and (+36) 1 322 0220 Fax: (+36) 1 322 9824 E-mail: ugyfelszolgalat. apeh@matavnet.hu Direction Générale des Impôts Bureau GF2A animation de la fiscalité des professionnels 86-92, Allée de Bercy, Télédoc 971 75574 PARIS CEDEX 12 Tel.: (+33) 1 5318 1195 Fax: (+33) 1 5318 9501 www.impots.gouv.fr Bundeszentralamt für Steuern Dienstsitz Saarlouis Ahornweg 1-3 66740 SAARLOUIS Tel.: (+49) 6831 4560 www.bzst.bund.de Ministry of Finance 14th Directorate of VAT Sina 2-4 10672 ATHENS Tel.: (+30) 210 364 6252, (+30) 210 364 3420 and (+30) 210 362 7717 Fax: (+30) 210 364 5413 E-mail: elvies@otenet.gr Pénzügyminisztérium H-1369 BUDAPEST Pf. 481 Tel.: (+36) 1 327 2774 Fax: (+36) 1 318 2570 E-mail: ugyfelszolgalat@ pm.gov.hu APEH Központi Tájékoztatási Osztály H-1054 BUDAPEST Széchenyi u 2 Tel.: (+36) 1 428 5100 and (+36) 4 042 4242 Fax: (+36) 1 428 5382 www.apeh.hu
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 41,000 0 50 400 IE 1234567A Revenue Commissioners VAT Repayment Section Unregistered VAT section Third Floor River House Charlotte Quay LIMERICK Tel.: (+353) 61 212 799 E-mail: unregvat@revenue.ie Italy 21 40 0; 4; 10 41 35,000 10,000 154.94 50 42 400 42 IT 12345678901 Agenzia delle Entrate Centro Operativo di Pescara Via Rio Sparto 21 65129 PESCARA Tel.: (+39) 085 5771 Fax: (+39) 085 52145 E-mail: centrooperativo. pescara@ agenziaentrate.it www.agenziaentrate.it Latvia LVL 22 12 24,000 43 7,000 44 25 45 50 46 400 46 LV 12345678901 Lithuania LTL 21 5 47 ; 9 48 125,000 49 35,000 50 200 51 170 52 1,380 52 LT 123456789 or LT 123456789012 Valsts ienemumu dienesta Lielo nodoklu maksataju parvalde (Large Taxpayers Dep. of the State Revenue Service) Jeruzalemes street 1 RIGA LV 1010 Tel.: (+371) 6 701 6751 and (+371) 6 701 6810 E-mail: ilona.bogomola@ vid.gov.lv; kristine.kosinska@ vid.gov.lv Vilniaus apskrities valstybinėmokesčiųinspekcija Šermukšnių g.4 01509 VILNIUS Tel.: (+370) 5 261 6635 Fax: (+370) 5 268 7689 www.vmi.lt Revenue Commissioners City Centre District 9-10 Upper O Connell Street DUBLIN 1 Tel.: (+353) 1 865 5000 E-mail: citycentrectvat@ revenue.ie www.revenue.ie Ministero dell Economia e delle Finanze Call centre: (+39) 848 800 444 www.finanze.it Valsts ienemumu dienesta Lielo nodoklu maksataju parvalde (Large Taxpayers Dep. of the State Revenue Service) Jeruzalemes street 1 RIGA LV 1010 Tel.: (+371) 6 700 1898 E-mail: Consultation@vid. gov.lv Vilniaus apskrities valstybinėmokesčiųinspekcija Šermukšnių g.4 01509 VILNIUS Tel.: (+370) 5 261 6635 Fax: (+370) 5 268 7689 www.vmi.lt 6
Tax rates in% Standard rate Reduced rate(s) Distance selling Community acquisitions 1 Export Scheme 2 Country Currency Yearly Luxembourg 15 3; 6; 12 100,000 10,000 74 50 250 53 Malta 18 0; 5; 7 35,000 10,000 315 54 23 55 50 Quarterly 400 LU 12345678 Administration de l Enregistrement et des Domaines Bureau d imposition XI Remboursement et Franchises 67-69, Rue Verte L-2667 LUXEMBOURG Tel.: (+352) 449 051 (switch board) and (+352) 4490 5343 (Bureau XI) Fax: (+352) 250 796 (Bureau XI) 186 55 400 MT 12345678 Department of Value Added Tax Centre Point Building Ta Paris Road BIRKIRKARA, BKR 13 Tel.: (+356) 21 499 330 E-mail: vat@gov.mt www.vat.gov.mt Montenegro 17 0; 7 n.a. n.a. 100 56 300 57 n.a. n.a. Tax authority of the Republic of Montenegro Branch Podgorica Cetvrte proleterske 36 81 000 PODGORICA Tel.: (+382) 20 442 701 Netherlands 19 6 100,000 10,000 50 50 400 NL 123456789B12 Belastingdienst/Limburg, Kantoor Buitenland Postbus 2865 6401 DJ HEERLEN Tel.: (+31) 45 560 3111 (+31) 55 538 5385 Norway NOK 25 0; 8; 15 n.a. n.a. 1,000 58 200 60 2,000 60 123 456 789 MVA Skatt øst 250 59 Postboks 1073, Valaskjold N-1705 SARPSBORG Tel.: (+47) 22 077 000 Fax: (+47) 69 244 181 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) 449 051 (switch board) (+352) 4490 5330 (Bureau X) Fax: (+352) 291 193 (Bureau X) E-mail: lux.imp10@en.etat.lu Department of Value Added Tax Centre Point Building Ta Paris Road BIRKIRKARA, BKR 13 Tel.: (+356) 21 499 330 E-mail: vat@gov.mt www.vat.gov.mt Tax authority of the Republic of Montenegro Put Radomira Ivanovica 2 81 000 PODGORICA Tel.: (+382) 81 19707 Belastingdienst/Limburg, Kantoor Buitenland Postbus 2865 6401 DJ HEERLEN Tel.: (+31) 45 560 3111 (+31) 55 538 5385 Skattedirektoratet (Directorate of Taxes) Fredrik Selmers vei 4 Postboks 9200, Grønland N-0134 OSLO Tel.: (+47) 22 077 000 Fax: (+47) 22 077 108 E-mail: skattedirektoratet@ skatteetaten.no 7
Country Poland Portugal Azores/ Madeira Romania Currency PLZ ROL Tax rates in% Standard rate Reduced rate(s) Distance selling Community acquisitions 1 Export Scheme 2 23 61 0; 5; 62 8 63 160,000 64 50,000 65 200 66 23 16 6; 13 4; 9 24 5; 9 118,000 70 34,000 71 Yearly Quarterly 50 67 67, 68 400 PL 1234567890 Drugi Urzad Skarbowy (Second Tax Office) Warszawa- Śródmieście ul. Jagiellońska 15 03-719WARSZAWA Tel.: (+48) 22 511 3501 Fax: (+48) 22 511 3502 www.is.waw.pl/en/ 35,000 10,000 49.88 50 69 400 69 PT 123456789 Direcção-Geral dos Impostos Direcção de Serviços dos Reembolsos do IVA Av. João XXI, 76, 5 Apartado 8220 (PO Box 8220) 1049-065 LISBOA Tel.: (+351) 21 761 0000 Fax: (+351) 21 793 8133 E-mail: dsdsr@dgci.min. financas.pt www.dgci.min.financas.pt 175 72 50 73 400 RO Directia Generala a 123456789012 74 Finantelor Publice Municipiului Bucuresti Serviciul de Administrare a Contribuabililor Nerezidenti Strada Dimitrie Gerota nr. 13 Sector 2, BUCHAREST Ministry of Finance ul. Świętokrzyska 12 00-916WARSZAWA Tel.: (+48) 22 694 5555 www.mf.gov.pl Drugi Urzad Skarbowy (Second Tax Office) Warszawa-Śródmieście ul. Jagiellońska 15 03-719WARSZAWA Tel.: (+48) 22 511 3501 Fax: (+48) 22 511 3502 www.is.waw.pl/en/ Krajowa Informacja Podatkowa (Country Tax Information) Tel.: (+48) 801 055 055 and (+48) 22 330 330 www.mf.gov.pl Direcção-Geral dos Impostos Direcção de Serviços do IVA Av. João XXI, 76, 3 Apartado 8290 1049-065 LISBOA Tel.: (+351) 21 761 0000 and (+351) 21 793 6508 E-mail: dsiva@dgci.min. financas.pt www.dgci.min.financas.pt Ministerul Finantelor Publice Directia Impozite Indirecte Strada Apolodor nr. 17 Sector 5, BUCHAREST Tel.: (+40) 21 319 9759, ext. 2373 and (+40) 21 319 9744 Fax: (+40) 21 319 9752 www.mfinante.ro and www.anaf.ro 8
Tax rates in% Standard Reduced Distance Community Export Country Currency rate rate(s) selling acquisitions 1 Scheme 2 Yearly Quarterly Russia RUB 18 10 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. 150 76 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 3-5 11000 BELGRADE Call centre: (+381) 011 3310 111 (and from mobile telephones) (national: 0700 700 007) E-mail: informacije@ poreskauprava.sr.gov. yu www.poreskauprava.gov.rs 20 10 35,000 13,941.45 175 78 50 79 400 SK 1234567890 Daňový úrad Bratislava I Radlinského 37 P.O. Box 89 817 89 BRATISLAVA Tel.: (+421) 2 5737 8111 Fax: (+421) 2 5737 8900 Slovenia 20 8.5 35,000 10,000 50 80 50 81 400 82 SI 12345678 Davčni Urad Ljubljana (Tax office Ljubljana) Davčna ulica 1 Sl-1000 LJUBLJANA Tel.: (+386) 1 369 3000 Fax: (+386) 1 369 3010 www.durs.gov.si/en/ Federal Tax Service of the Russian Federation 23 Neglinnaya Street MOSCOW 127381 Tel.: (+7) 495 913 0009 Fax: (+7) 495 913 0005 www.nalog.ru Tax Authoritiy of the Republic of Serbia Save Maskovica 3-5 11000 BELGRADE Call centre: (+381) 011 3310 111 (and from mobile telephones) (national: 0700 700 007) E-mail: informacije@ poreskauprava.sr.gov. yu www.poreskauprava.gov.rs Daňový úrad Bratislava I Radlinského 37 P.O. Box 89 817 89 BRATISLAVA Tel.: (+421) 2 5737 8111 Fax: (+421) 2 5737 8900 Davčni Urad Ljubljana (Tax office Ljubljana) Davčna ulica 1 Sl-1000 LJUBLJANA Tel.: (+386) 1 369 3000 Fax: (+386) 1 369 3010 www.sigov.si 9
Country Spain Canary Islands Sweden Currency SEK Tax rates in% Standard rate 18 5 83 Reduced rate(s) 4; 8 0; 2 Distance selling Community acquisitions 1 Export Scheme 2 Yearly Quarterly 35,000 10,000 90.15 50 84 400 84 ES 12345678A or ES A12345678 or ES A1234567A 25 0; 6; 12 320,000 85 90,000 86 200 87 500 88 50 89 4,000 88 400 89 SE 123456789012 Switzerland CHF 8 2.5; 3.8 92 n.a. n.a. 300 93 500 94 n.a. CHE 123456789 MWST or CHE 123456789 TVA or CHE 123456789 IVA Agencia Estatal de Administración Tributaria (AEAT) Oficina Nacional de Gestión Tributaria Recepción de Documentos IVA de no residentes C/ Infanta Mercedes 49 28020 MADRID Tel.: (+34) 91 453 9457 Fax: (+34) 91 582 6757 E-mail: consultas@aeat.es www.aeat.es Skatteverket, Utlandsskattekontoret SE-205 31 MALMÖ 90 Fax: (+46) 10 574 6203 E-mail: skattekontor1. malmo@ skatteverket.se Skatteverket, Utlandsskattekontoret SE-106 61 STOCKHOLM 91 Fax: (+46) 10 574 1811 E-mail: stockholm@ skatteverket.se Hauptabteilung Mehrwertsteuer Eidgenössische Steuerverwaltung Schwarztorstrasse 50 3003 BERN Tel.: (+41) 31 322 2111 Fax: (+41) 31 325 7138 E-mail: mwst.webteam@ estv.admin.ch Agencia Estatal de Administración Tributaria (AEAT) C/. Guzmán el Bueno, 139 28003 MADRID Tel.: (+34) 901 335 533 and (+34) 91 582 6767 E-mail: consultas@aeat.es www.aeat.es Skatteverket Solna Strandväg 10 171 94 SOLNA Tel.: (+46) 856 485 160 Fax: (+46) 8 280 332 E-mail: huvudkontoret@ skatteverket.se www.skatteverket.se Hauptabteilung Mehrwertsteuer Eidgenössische Steuerverwaltung Schwarztorstrasse 50 3003 BERN Tel.: (+41) 31 322 2111 Fax: (+41) 31 325 7138 E-mail: mwst.webteam @estv.admin.ch Oberzolldirektion Sektion Mehrwertsteuer Monbijoustrasse 40 3003 BERN Tel.: (+41) 31 322 6773 Fax: (+41) 31 322 4381 10
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. 100/600 95 700 96 n.a. n.a. Ulastirma Vergi Dairesi Baskanligi Ulastirma Vergi Dairesi Maliye Sarayi Aksaray/ Fatih/ISTANBUL Tel.: (+90) 212 525 5734 and (+90) 212 483 3061 Fax: (+90) 212 531 0712 Baskent Vergi Dairesi Mudurlugu Atatürk Bulvarı No: 181 Bakanliklar/ANKARA Tel.: (+90) 312 425 7167, (+90) 312 425 6961 and (+90) 312 425 7782 Fax: (+90) 312 425 75 74 Beyoglu Vergi Dairesi Mudurlugu Mesrutiyet Caddesi No: 289 Sishane / Beyoglu/ISTANBUL Tel.: (+90) 212 244 16 35 Fax: (+90) 212 252 92 35 Konak Vergi Dairesi Mudurlügu Gazi Bulvari No: 132 Basmane/İZMIR Tel.: (+90) 232 489 32 22 and (+90) 232 441 59 57 Fax: (+90) 232 483 55 44 Maliye Bakanligi, Gelir Idaresi Baskanligi Ilkadim Cad. Dikmen ANKARA Tel.: (+90) 312 415 2900 and (+90) 312 415 3000 Fax: (+90) 312 415 2821 E-mail: gelirler@gelirler.gov.tr 11
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 70,000 97 73,000 98 0 16 99 35 100 Quarterly 130 99 295 100 GB 123456789 HM Revenue and Customs VAT Overseas Repayment Unit Custom House P.O. Box 34 LONDONDERRY BT 48 7AE Northern Ireland Tel.: (+44) 2871 376 200 Fax: (+44) 2871 372 520 HM Revenue and Customs Aberdeen VAT Office Custom House 28 Guild Street ABERDEEN AB9 2DY Scotland Tel.: (+44) 1224 844 653, (+44) 1224 844 654, (+44) 1224 844 655 and (+44) 1224 844 611 Fax: (+44) 1224 401 879 www.hmrc.gov.uk National Advice Service Tel.: (+44) 208 0152 (national: 845 010 9000) 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 35,800. 6. In Bulgaria, the threshold of BGL 20,000 is equivalent to 10,230. 7. 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) 2 590 121 and fax: (+359) 2 958 1413); Mona Ltd., Sofia, Vitosha Street No. 48, Ap. 8, (tel.: (+359) 2 943 8261); and Metro Cash and Carry Bulgaria, Tsarigradsko shose, bul. 7-11 km (tel.: (+359) 2 976 2758). The threshold of BGL 50 is equivalent to 25. 8. 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 98. 11. In Croatia, the threshold of HRK 1,000 is equivalent to 130. 12. 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 130. 13. In Cyprus, the standard rate of 15% will be increased to 17%, with effect from 1 March 2012. 14. In Cyprus, the threshold of 50 applies to the value of goods supplied by one taxable person. 15. In Cyprus, the thresholds of 25.63 and 205.03 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 205.03 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 44,700. 18. In the Czech Republic, the threshold of CZK 326,000 is equivalent to 12,800. 19. 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 275. 12
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 37,670. 24. In Denmark, the threshold of DKK 80,000 is equivalent to 10,760. 25. 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 403. 28. 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 33. 35. 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 2014. 41. 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 2014. 42. 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 34,300. 44. 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 36,200. 50. In Lithuania, the threshold of LTL 35,000 is equivalent to 10,100. 51. In Lithuania, the threshold of LTL 200 is equivalent to 58. 13
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 100. 58. 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 2013. 62. 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 2013. 63. 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 2013. 64. In Poland, the threshold of PLZ 160,000 is equivalent to 35,760. 65. In Poland, the threshold of PLZ 50,000 is equivalent to 11,180. 66. In Poland, the threshold of PLZ 200 is equivalent to 45. 67. 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
85. In Sweden, the threshold of SEK 320,000 is equivalent to 35,800. 86. In Sweden, the threshold of SEK 90,000 is equivalent to 10,080. 87. In Sweden, the threshold of SEK 200 is equivalent to 22. 88. 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 90. 92. 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 410. 95. 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 83,800. 98. In the United Kingdom, the threshold of GBP 73,000 is equivalent to 87,400. 99. 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. 100. In the United Kingdom, the thresholds of GBP 35 and GBP 295 are equivalent to 42 and 350, respectively. 15
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