ITS holding


 

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

Refund of VAT from EC countries and from Czech Republic (CZ, CR) - VAT refunds from CZ - Value added tax from Czech Republic - VAT refund - VAT claiming for companies from EU (EC) countries.

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.

 

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VAT refund from Czech Republic for foreign companies

 

 

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* * * * IMPORTANT * * * *

 

Rules  of the VAT refund for EC businesses

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* * * IMPORTANT * * *

 

Rules  of the VAT refund for non-EC businesses

 

country

rate

abbrev.

 

country

rate

abbrev.

]

Austria

20 %

MWST/UST

]

Italy

20 %

IVA

]

Belgium

21 %

TVA/BTW

]

Ireland

21 %

VAT

]

Canada

7 %

GST/HST

]

Latvia

18 %

PVM

]

Cyprus

15 %

ΦΠΑ/FPA

]

Lithuania

18 %

PVM

]

Czech Republic

19 %

DPH

]

Luxemburk

15 %

TVA

]

Denmark

25 %

MOMS

]

Malta

18 %

VAT

]

Estonia

18 %

KM / VAT

]

Netherlands

19 %

BTW

]

Finland

22 %

ALV

]

Norway

24 %

MVA

]

France

19,6 %

TVA

]

Poland

22 %

VAT

]

Germany

19 %

MWST

]

Portugal

19 %

IVA

]

Great Britain

17,5 %

VAT

]

Slovakia

19 %

DPH

]

Greece

18 %

FPA

]

Slovenia

20 %

DDV

]

Hungary

25 %

AFA

]

Spain

16 %

IVA

 

 

    ]

Sweden

25 %

MOMS

 

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:

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%.

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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:

Scheme to claim VAT

You cannot usually use the scheme to reclaim VAT on:

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

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.

 

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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:

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.

 

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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.

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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.

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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.

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Cyprus

Under reconstruction

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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.

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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.

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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.

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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:

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.

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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:

In addition, you can reclaim VAT on only:

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.

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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:

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.

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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:

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.

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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.

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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.

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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:

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.

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Latvia

Under reconstruction

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Lithuania

Under reconstruction

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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.

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Malta

Under reconstruction

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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:

- 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.

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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.

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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:  

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.  

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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:

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.

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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.

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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:

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.

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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:

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

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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:

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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VAT refund - VAT refunds - Value added tax VAT claiming for foreign companies from Czech Republic and countries EU - CZ - CR - Value added tax - claim - reclaims - claims - reclaim