| Name of local VAT: | VAT (Value Added Tax) |
| Tax rate: | 15% |
| Deadline for annual submission: | 30 June of the year following the year when the expenses were incurred. |
| Minimum limits, stipulated by the law: | Quarterly VAT: £ 130
Yearly VAT: £ 16 |
| Application form: | The application must cover a period of at least 3 months but not more than a calendar year. Claims can cover less than three months provided it is the remainder of the calendar year (e.g. Nov-Dec, Dec). |
| Invoices: | The application has to be supported by all the original invoices and or customs documents. Invoices of amounts not exceeding £ 100, which are issued by retailers or by other enterprises selling primarily to private consumers do not need the customer’s name and address. Also it is possible to submit the invoices for accommodation with the name of employee. |
| Tax certificate: | The application has to be supported by a certificate of taxable status issued by the EU member country.
Non-EU taxable persons have to send in a certificate from the official authority in the trader’s own country showing that he is registered for business purposes in that country. |
| Non-refundable VAT: | Entertainment expenses
Certain restrictions on car rentals |
| Special rules: | Non-EU claimants, in whose countries exists comparable system of turnover tax, are only entitled to refund of their country provides reciprocal arrangements for refunds to UK businesses. However, tax authorities can dispense with this requirement and in practice would only disallow refunds if claimant’s country had refund system but actively prevent UK businesses making claims. |
