5%, 18% and 27%
Equivalent to 400 € in national currency (quarterly application)
Equivalent to 50 € in national currency (yearly application)
No refund to non-EU businesses.
VAT can be reclaimed on:
Only if the invoice contains all required information.
All invoices must contain:
- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate
Simplified invoices are accepted.