ITS Holding, s.r.o.       Patockova 39 169 00 PRAHA 6 CZECH REPUBLIC

VAT refund from foreign countries   Our company can also arrange for you the VAT refund from these countries mentioned in the subsequent table. Our provision is from 4% to 10%. When you click on the name of the country, you get detailed information.

VAT refund from Czech Republic

We offer you to arrange VAT refund on the payments you made in the Czech Republic. More than 10 years our company has been successfully providing VAT refund.

Czech Republic refunds VAT from all goods and services (except these), if you:

• are not registered in Czech Republic and have no place of business or other residence in Czech Republic;

• make international transport and services relating to the international transport;

• don’t there undertake product sale or service provision direct in Czech Republic;

• make only import from Czech Republic or export to Czech Republic (exported goods must be without installation).   

Czech Republic refunds accommodation (VAT) only for countries with a reciprocity: Germany,  Great Britain, Belgium, Finland, Holland, Canada, Luxembourg, Austria and Sweden.

If your claim is for a year it must not be less than 1000 CZK (€35). If your claim is for a 3-month period it must not be less than 7000 CZK (€250).

If you are interested in a VAT refund from the Czech Republic, send us a message please, so that you can be included in our database of clients and we can send you all new information concerning a VAT refund from the Czech Republic. Our commission rate is determined by the total of VAT refund and it is from 4% to 10%.

Refund of VAT for EC businesses

If you are registered for VAT in a Member State of the European Community (EC) and you buy goods or services in another Member State of the EC, you may have to pay VAT there. This need not happen if you buy goods for removal from that Member State (dispatches of goods are usually zero-rated), but it may apply, if what you buy is used there - for example, if you take part in a trade fair.

You cannot recover VAT paid in another Member State as input tax on your VAT return but you may be able to use this scheme to reclaim it.

If you are registered for VAT in any of the Member States of the EC, you can use the scheme to reclaim VAT paid in any other Member State, provided that you:

• are not registered, liable or eligible to be registered in the Member State from which you are claiming; and

• have no place of business or other residence there;

• make international transport and services relating to the international transport;

• don’t there undertake product sale or service provision;

• make only import from this country or export there.

Scheme to claim VAT

You cannot usually use the scheme to reclaim VAT on:

• dispatches of goods - but these will be zero-rated, provided the supplier has the necessary evidence;

• goods and services, such as hotel accommodation, you have bought for resale, which are for the direct benefit of travellers,

• goods and services used to maintain a certain status, such as luxury goods (furs, jewels, oriental carpets), amusement or entertainment expenses,

• manufactured tobacco,

• alcoholic drinks,

• motor cycles, caravans, private aircraft and all related supplies,

• goods and services supplied free or at much less than the normal price,

• non business supplies,

• certain second-hand goods, such as cars and antiques for which no tax invoice will be issued,

• expenses for recreation, sport and sport goods.

You can use the scheme to reclaim VAT on any other supplies used in your business, subject to the normal rules for claiming input tax in that Member State.

But remember

• the rules for claiming input tax are slightly different in each Member State; and

• each Member State has set a minimum amount that can be refunded.

Time limit for making a claim.

You must make your claim no later than 6 months from the end of the calendar year, in which you incurred the VAT, for example, if you paid the VAT in April 2004 you would have until 30 June 2005 to make your claim. Your claim must cover any VAT you are reclaiming over a period of at least 3 months but it must not be for more than the full calendar year. It can cover less than 3 months, if this is all that remains of the calendar year. You can also include items missed on earlier claims, as long as they relate to VAT charged in the year of the claim.

Procedure

Claims are made on a special form, which must be submitted with all the information needed to process the claim. This includes invoices and, if necessary, a certificate of status from your tax authority and other supporting documents.

Certificates of Status

When you make your first claim in any Member State, you must also include a certificate from your own tax authority showing that you are registered for VAT there. When you apply for the certificate, make sure you ask for it to show all the information that the authorities will need to process the claim. For example, if the invoices are made out in your company's trading name, the certificate must show this, as well as the name of the person registered. It must be an original certificate. A photocopy is not acceptable.

Refunds of VAT for non-EC businesses

If you are registered for business purposes in a country, which is not a Member State of the EC and import goods there or buy goods or services in the country which is a member of the EC, you may have to pay VAT. This need not happen if you buy goods for export, but it may apply if what you buy is used in the member of the EC - for example, if you take part in a trade fair.

If you are registered for business purposes in a non-EC country, you can use the scheme to reclaim VAT paid in EC, provided that you:

• are not registered, liable or eligible to be registered for VAT in this country which is a member of the EC;

• have no place of business or other residence in this country; 

• do not make any supplies in this country (other than transport services related to the international carriage of goods or services where VAT is payable by the person in this country to whom the supply is made);

• make only import from this country or export to this country.

It is a condition that your own country allows similar concessions to EC traders in respect of its own turnover taxes. But your claim will only be refused on these grounds if your own country has a scheme for refunding these taxes, but refuses to allow EC traders to use it. Please contact us for up-to-date information.

Austria

You must fill in the form in German, using block capitals. You cannot reclaim VAT (see also Rules of the VAT refund for EC businesses) on: car hire and petrol. Diesel-oil can be refunded only for the transport companies. Minimum claim is €36 for whole year and €360 for a part of year.

Belgium

You must fill in the form in French or Dutch, using block capitals and in triplicate. You cannot reclaim VAT (see also Rules of the VAT refund for EC businesses) on: manufactured tobacco and alcoholic drinks unless intended for resale or to be provided as part of a supply of services; or accommodation and food and drinks for on-the-spot consumption unless the cost is incurred by staff supplying goods or services away from business premises or a taxable person who supplies it on for a consideration.

In addition, you can only reclaim 50% of VAT incurred on a motor vehicle used wholly, or partly, for passenger transport and on any supplies related to the vehicle.

Minimum claim - €25 - whole year, €200 - part of year.

Canada

You can claim VAT only on accommodation and only the federal TAX. You cannot claim TAX of province (PST, TVQ). You can advance only the copy of the invoices. Limit is 100 CAD for one application, which can't be older than 1 year.

Cyprus

Under reconstruction

Denmark

You must fill in the form in Danish, using block capitals. You cannot claim VAT (see also Rules of the VAT refund for EC businesses) on: hotel expenses or car rental. If your claim is for less than a year, it must not be less than DKr 1500, unless it is for the final period of the year. But no claim can be less than DKr 200.

Estonia

Value added tax paid by a foreign taxable person in Estonia upon the import or acquisition of goods, except immovables, or receipt of services used for business purposes shall be refunded to the foreign taxable person on the basis of a written application from the taxable person. The amount of value added tax to be refunded is at least 400 kroons per calendar year or 3000 kroons (5000 kroons for taxable person of a third country) in the case where the application is submitted concerning a period longer than three months but shorter than a calendar year.

Value added tax to be refunded shall be transferred to the bank account specified in an application submitted in the format established by a regulation of the Minister of Finance.

The Government of the Republic has the right to establish, by a regulation, a list of movables and services upon the acquisition of which value added tax paid is not refunded to taxable persons of third countries.

Finland

You must fill in the form in Finnish or Swedish, using block capitals. You cannot claim VAT (see also Rules of the VAT refund for EC businesses) on: restaurants, car hire, fuel (except Diesel-oil) and car repairs. The minimum refundable amount is €25 for one year period or the last 3 months of a year; and €200 for a quarter or another period less than a year.

France

You must fill in the form in French and using block capitals. You cannot claim VAT (see also Rules of the VAT refund for EC businesses) on:

• housing, hotel accommodation, lodging and restaurant expenses;

• passenger transport and any incidental activities;

• motor fuel (except diesel - you can only reclaim a proportion of the VAT on diesel, and it must be used solely for business purposes);

• services relating to non-deductible goods, such as repairs to cars.

If your claim is for a year it must not be less than €25. If your claim is for a 3-month period it must not be less than €200.

Germany

You must fill in the form in German, using block capitals. You cannot claim (see also Rules of the VAT refund for EC businesses) on:

• food or costs incurred in respect of the travel element for staff vehicles.

In addition, you can reclaim VAT on only:

• 50% of expenses related to means of transport which are not used exclusively for the business; and

• For the entertainment in the hotels and restaurants: the hotel or the restaurant must certify on the back side of the bill that it was for the purpose of the business and participating persons must be mentioned there.

EC Claimants - If your claim is for less than a year it must not be less than €200, unless it is for the final period of the year. But no claim can be less than €25.

Non-EC Claimants - If your claim is for less than a year it must not be less than €500, unless it is for the final period of the year. But no claim can be less than €250.

Great Britain

The form must be completed in English, using block capitals.

VAT cannot be claimed (see also Rules of the VAT refund for EC businesses) on the following:

• any supply used or to be used to make a supply in the United Kingdom;

• the supply or importation of most ordinary business cars. Only 50% of the VAT incurred on the hire or lease of a car for mixed business and private purposes is allowed;

If a claim covers a period of less than 1 year the minimum claim is £130, except when the claim covers the last quarter of the calendar year. The minimum claim is then £16. If the claim covers the period of one year, £16 is the minimum claim.

Greece

You must fill in the form in Greek, using block capitals. You cannot claim VAT (see also Rules of the VAT refund for EC businesses) on:

• accommodation, meals, beverages, transport for the company's staff or agents;

• purchases, imports or intra-Community transactions of private passenger cars designed for the transport of up to nine people, motor bikes and mopeds, private vessels and aircraft intended for recreation or sport, as well as the expenditure
  incurred for fuel, repair work, maintenance, hire and use of the above. This provision does not apply to the above means of transport if they are intended for sale or hire, or for transporting persons in return for payment.

• transport of taxable persons, or of members of their staff,

• purchases, imports or intra-Community transactions of building materials, where
  the supply of these materials is covered by a duly submitted guarantee and no tax
  applies to their further use.

If your claim is for a 3-month period it must not be less than €200, for November and December only the minimum claim is €25. The minimum claim for a full calendar year is also €25.

Hungary

The taxpayer registered abroad (hereinafter the claimant) may ask for the refund of the VAT on products and services (s)he acquired in Hungary, if he/she is registered in a Member State of the European Communities or there is a reciprocity between the State of the registration and the Republic of Hungary (presently these are: Switzerland and Liechtenstein).

If a claim covers a period of less than 1 year the minimum claim is 300.000,- HUF (1.100 EUR). If your claim is for a year it must not be less than 51.000,- HUF (200 EUR). The right of tax refund claim is valid only for such invoice or decision the tax content of which attains or exceeds 25 EUR (7.000,- HUF). The amount of the tax refund is due to the claimant in HUF.

Italy

You must fill in the form in Italian, using block capitals. You cannot claim VAT (see also Rules of the VAT refund for EC businesses) on: hotel accommodation; food and drink; travel; the acquisition or hire of passenger motor vehicles, aeroplanes, pleasure boats and motor cycles; petrol, diesel or other fuels for the above transport. If your claim is for a year it must not be less than €25. If your claim is for a 3-month period it must not be less than €200.

Ireland

You must fill in the form in English, using block capitals. You cannot claim VAT (see also Rules of the VAT refund for EC businesses) on:

• food and drinks;

• hotel and other accommodation;

• purchase and hire of passenger motor vehicles;

• petrol;

• goods or services used for the purposes of an exempt activity or

• goods for supply in the Republic of Ireland or for hiring out for use in the Republic of Ireland.

If your claim is for a year it must not be less than €25. If it is for a 3- month period it must not be less than €200.

Latvia

Under reconstruction

Lithuania

Under reconstruction

Luxembourg

You must fill in the form in French, using block capitals. If your claim is for less than a year it must not be less than €200, unless it is for the final period of the year. But no claim can be less than €25.

Malta

Under reconstruction

NETHERLANDS

You must fill in the form in Dutch (in practice, claim forms completed in English, French or German are also accepted by the tax authorities), using block capitals. You cannot claim VAT (see also Rules of the VAT refund for EC businesses) on:

• food and drinks for on-the-spot consumption in hotels, cafes, restaurants, boarding houses and similar establishments supplied to persons staying only a short time;

• goods or services to be used as business or other gifts to people who would not be able to deduct all or most of the turnover tax on them if it had been charged to them; 

• goods or services to be used to make supplies to your staff of:

- housing;
- wages in kind.

If your claim is for less than a year it must not be less than €200, unless it is for the final period of the year. But no claim can be less than €25.

Norway

A number of services are not covered by the Act relating to Value Added Tax in Norway, among which are the letting of real property including the letting of hotel rooms, passenger transport, legal, banking and financial services, health services, and administrative and organizational consultancy services. Foreign businesses which are exclusively engaged in such activities will therefore not be entitled to refunds of value added tax.

The application with all enclosures must be in Norwegian, Swedish, Danish or English. The description of the commercial activity and the certificate from a public authority can be in another language but must if so be accompanied by a certified translation.

The foreign business must in its application declare that the goods or services have been used in the enterprise. The purpose of the purchases must be stated. If a good comprised in the application has not been used, the applicant must either declare that the good was exported from the country as shown in an enclosed certified export declaration, or explain what the good is used for in Norway.

Refunds applied for must amount to at least NOK 2000. If the application relates to a whole calendar year or the rest of a calendar year, amounts to a lower limit of NOK 200 can be refunded.

Poland

Eligible for a refund of the goods and services tax, charged upon purchase of goods and services, hereinafter referred to as "tax refund", shall be natural and legal persons and organizational units without legal personality, which have no permanent establishment or residence or the place where economic activity is carried out in the territory of the Republic of Poland

You cannot claim VAT (see also Rules of the VAT refund for EC businesses) on:  

• transport and ancillary services in connection with the importation of goods where the value of such services was included in the taxable amount of imported goods;
• air traffic control and supervision services provided to air carriers and other entities operating flights across the border of the Republic of Poland;
• services related to the take-off, landing, parking, passenger and cargo servicing and other services provided to entities operating flights across the border of the Republic of Poland;
• services provided in Polish seaports, in connection with international transport, consisting in the servicing of the means of road and sea transport and in the complex servicing of passengers and cargo;
• sea rescue services, inland-waterways and sea transport safety supervision, as well as services related to the protection of marine environment and the maintenance of sea port basins and fairways,
• lease (charter) of aircraft, ships and vessels for inland-waterways navigation, as well as the lease of equipment thereof in connection with international transport;
• servicing of ships, cutters and sea-boats owned by sea fishing operators, except for services providing for the crew’s personal needs;
• services consisting in the repair, reconstruction and maintenance of ships, cutters and sea-boats;
• services provided to foreign diplomatic missions and consular posts and members of the personnel of such missions and posts, as well as other persons equal to them under acts, agreements or universally recognised international customs,
• services provided under international agreements;
• services related to the storage in customs warehouses and in duty free zones, as well as to the transit through the territory of the Republic of Poland;

An eligible entity may apply for a tax refund in respect of the purchases of goods and services or the imports of goods made during a period of not less than three months and not more than a calendar year.

The amount of tax refund for which application is made shall not be lower than PLN equivalent of EURO 200 in case where the application relates to a period shorter than a calendar year, but not less than three months.

The amount of tax refund for which application is made may not be lower than PLN equivalent of EURO 25 in case where the application refers to a whole calendar year or the remainder of the calendar year.

The average exchange rate published by the National Bank of Poland on the last day of the period to which the application relates shall be used to calculate PLN equivalent of the amount expressed in EURO. Tax refund shall be made in Polish zloty to the bank account of an eligible entity in Poland or in the country of their permanent establishment or residence or the place where economic activity is carried out. In case where tax refund is made to the bank account in the country of permanent establishment or residence or the place where economic activity of an eligible entity is carried out, the tax office shall not incur the bank charges for the transfer.  

Portugal

You must fill in the form in Portuguese, using block capitals. You cannot claim VAT (see also Rules of the VAT refund for EC businesses) on:

• the supply, manufacture, importation or hire of a private vehicle;

• the purchase of petrol (gas oil is allowed at 50% of the tax paid);

• transport, business trips, or tolls;

• accommodation, food and drinks;

If your claim is for less than a year it must not be less than €160, unless it is for the final period of the year. But no claim can be less than €20.

Slovakia

You must fill in the form in Slowak, using block capitals. You cannot reclaim VAT - (see also Rules of the VAT refund for EC businesses). Minimum claim is 1000 Sk for whole year and 8000 Sk for a part of year.

Slovenia

Foreign taxable persons are entitled to refund VAT paid in the Republic of Slovenia on supplies of goods and services and upon import of goods, if conditions defined by law are fulfilled. These conditions are the following:

• A taxable person is not performing economic activity in the Republic of Slovenia,

• VAT was paid in the course of business activity and would be refunded if the taxable person performed economic activity in Slovenia; and

• Slovenian taxable persons are granted refund of VAT in the country where a particular foreign taxable person is established (reciprocity).

Minimum claim is SIT 2.000 (approximately EURO 10) for whole year and SIT 50.000 (approximately EURO 250) for a part of year. Non-resident buyers are entitled to a tax refund (except on mineral oils) when the value of goods exceeds 15.000 SIT. A tax refund is possible within 6 months of the date of issue of the bill.

Spain

You must fill in the form in Spanish, using block capitals. You cannot claim VAT (see also Rules of the VAT refund for EC businesses) on:

• accommodation, meals and travel expenses (unless deductible for Personal and Corporate Income Tax purposes);

• car hire and fuel (unless used exclusively for business activities).

If your claim is for a 3-month period it must not be less than €200. But no claim can be less than €25.

Sweden

You must fill in the form in Swedish or English, using block capitals.  You cannot claim VAT (see also Rules of the VAT refund for EC businesses) on:

• transport (unless used exclusively for business activities);

• car hire (50% of VAT can be recovered if used exclusively for business).

If the claim covers a period of three months, the minimum claim is SEK 2,000. If it is for a year, the claim must be not less than SEK 250.

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