4%, 10% and 21%
EUR 400 (quarterly claim)
EUR 50 (yearly claim)
No refund to non-EU businesses except for Norway and Switzerland.
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 not accepted.