Informative scheme for VAT refund possibilities as of 17-11-2008 - (no guarantee)
Pro- ducts / ser- vices Countries A 20% 20% 20% 20% 20% 20% 10% 20% 20% t 20% 10/20% 10/20% 10% 10/20% 20% B 21% 21% 50% 21% 21% 21% 21% 6% 21% 21% T 50% 0% 21% 21% 21% 6% 21% 50% 21% BG 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% CDN GST/HST 7/15% 7/15% 7/15% 7/15% Export 7/15% 7/15% 7/15% 0% 7/15% 7/15% 7/15% 7/15% 7/15% 7/15% CH 7,6% 7,6% 7,6% 7,6% 7,6% 7,6% 2,7% 0% 7,6% 3,6/7,6% (50%) 7,6% 3,6% (50%) 7,6% 7,6% CZ 19% 19% 19% 19% 19% 19% 5% 19% 19% 19% 19% 19% 19% D 16% 16% 16% 16% 16% 16% 7% 0% 16% T 16% 16% 16% 16% 7/16% 16% DK 25% 25% 25% 25% 25% 25% 25% 0% 25%/B x 0% 25% 25% 25% (25%) 25% (25%) 0/25% 25% E 16% 16% 16% 16% 16% 16% 4% 16% 16% 16% 7/16% 7/16% 7/16% 16% EST 18% 18% 18% 18% 18% 18% 18% 18% 18% 18% 18% 18% F 19,6% 19,6% 19,6% 19,6% 19,6% 19,6% 5,5% 19,6% 19,6% T 19,6% 5,5% 5,5/19,6% 19,6% 19,6% 19,6% FIN 22% 22% 22% 22% 22% 22% 8% 22% 22% 22% 8/22% 8/22% 22% FO 25% 25% 25% 25% 25% 25% 25% 25% 25% 0% 25% 25% GB 17,5% 17,5% 17,5% 17,5% 17,5% 17,5% 0% 17,5% 17,5% 17,5% 17,5% 17,5% 50% 17,5% GR 19% 19% 19% 19% 19% 19% 19% 19% 19% 19% 19% 19% H 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20% 20%
Only by reciprocity - Not for busses - Special rules for busses - Special rules - Not for non EU companies - Not for German companies For certain passenger cars - Not for passenger cars - But for non EU companies - Exempt of VAT if tax liability statement is presented - On car rental On truck rental only - Non EU companies must be registered for VAT in Italy – except of CH and N - Not for own employees - On national costs / buys only

	Informative scheme for VAT refund possibilities as of 17-11-2008 - (no guarantee)
Pro- ducts / ser- vices Countries I 20% 20% 20% 20% 20% 20% 4/10% 20% 20% T 20% 10% 10% 20% cirkx 20% asterix8 20% IRL 21% 21% 21% 21% 21% 21% 13,5% 21% 21% 21% 13,5% 21% 21% IS 24,5% 24,5% 24,5% 24,5% 24,5% 24,5% 24,5% 24,5% 24,5% 14% 24,5% 24,5% J 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% 5% L 15% 15% 15% 15% 15% 15% 3% 0% 0% 15% 3% 6% 3% 15% 15% LT 18% 18% 18% 18% 18% 18% 5% 18% 18% 18% 5% 18% 18% LV 18% 18% 18% 18% 18% 18% 18% 18% 18% 18% 18% 5% 18% MK 19% 19% 19% 19% 19% 19% 19% 19% 19% 19% 19% 19% 19% N 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% 8% 8/25% 25% NL 19% 19% 19% 19% 19% 19% 6% 0% 19% T 0% 19% 6% 6% 6% 19% 83,5% 19% P 21% 21% 21% 21% 21% 21% 2% 21% 21% 12% 12% 5% 21% 21% PL 22% 22% 22% 22% 22% 22% 7% 22% 22% 7% 22% 22% 0/22% 0/22% ROK 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% 10% S 25% 25% 25% 25% 25% 25% 6% 0% 25% B 0% 25% 12% 12/25% 12% 6/25% 50% 25% SK 19% 19% 19% 19% 19% 19% 19% 19% 19% 19% 19% 19% 19% SLO 20% 20% 20% 20% 20% 20% 8,5% 20% 20% 8,5% 20% 8,5% 8,5/20% 20%
Only by reciprocity - Not for busses - Special rules for busses - Special rules - Not for non EU companies - Not for German companies For certain passenger cars - Not for passenger cars - But for non EU companies - Exempt of VAT if tax liability statement is presented - On car rental On truck rental only - Non EU companies must be registered for VAT in Italy – except of CH and N - Not for own employees - On national costs / buys only