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VATIT .

       RECLAIMABLE EXPENSES 2010 8TH DIRECTIVE

How far can I claim  Date of Next VAT 
Note : This chart is 
back?
deadline
intended as an 
approximate guide only. 
Some of the items may 
only be claimable in part.

TEL : +27 11 555 8555
FAX :+27 11 555 8500
Private Bag 1400, Houghton, 2041
www.vatit.com

CAR RENTAL

CONFERENCES, TRADE 
SHOWS

HOTELS

LEASED 
LINES

PETROL

PROF FEES

PUBLIC 
TRANSPORT

RESTAURANTS & 
ENTERTAINMENT

TAXIS

TRAINING 
COURSES 
SEMINARS

AUSTRIA *
AUSTRALIA 
BELGIUM
BULGARIA
CROATIA
CYPRUS
CZECH REPUBLIC
DENMARK
ESTONIA
FINLAND
FRANCE
GERMANY**

Jan‐09
4 years back
January 2007
Jan‐09
Jan‐09
Jan‐09
Jan‐09
Jan‐09
Jan‐09
Jan
09
Jan‐09
Jan‐09
Jan‐09

31 March 2011
Every quarter
31 March 2011
31 March 2011
31 March 2011
31 March 2011
31 March 2011
31 March 2011
31 March 2011
31 March 2011
31 March 2011
31 March 2011
31 March 2011

NO
10%
21% (only 50%)
NO
NO
15%
20%
NO
20%
23%
NO
19%

20%
10%
21% !
20%
22%
15%
20%
25%
20%
23%
19.6%
16%

10%
10%
6% !
7%/ 20%
NO
5%
10%
25% (only 25%)
9%
9%
5.5% / 19.6% !
7%

20%
10%
21%
20%
NO
15%
20%
25%
20%
23%
19.6%
19%

20% !
10%
21% (only 50%)
20%
NO
15%
NO
25%
20%
23%
19.6% (only 80%)
19%

20%
10%
21%
20%
NO
15%
20%
25%
20%
23%
19.6%
19%

10%
10%
6%
NO
NO
5% / 15%
NO
NO
20%
9%
NO
7%

10% / 20%
10%
NO
NO
NO
15%
NO
25% (only 25%)
20%
NO
5.5%
19% & 7%

10%
10%
6%
NO
NO
5%
NO
NO
20%
9%
NO
19 & 7%

20%
10%
21%
20%
NO
15%
20%
25%
20%
23%
19.6%
19%

GREECE
HUNGARY
ICELAND
IRELAND
ITALY
JAPAN
LICHTENSTEIN
LITHUANIA
LUXEMBOURG
MALTA
MONACO
NETHERLANDS *
NORWAY***
POLAND
PORTUGAL
ROMANIA
SLOVAK REPUBLIC
SLOVENIA
SPAIN
SWEDEN

Jan‐09
Jan‐09
Jan‐09
Jan‐09
2 years back
Must Register
Jan‐09
Jan‐09
Jan‐09
Jan‐09
Jan‐09
January 2005
Jan‐10
Jan‐09
Jan‐09
Jan‐09
Jan‐09
Jan‐09
Jan‐09
Jan‐09

31 March 2011
31 March 2011
31 March 2011
31 March 2011
31 March 2011
Must Register
31 March 2011
31 March 2011
31 March 2011
31 March 2011
31 March 2011
31 March 2011
30 June 2011
31 March 2011
31 March 2011
31 March 2011
31 March 2011
31 March 2011
31 March 2011
31 March 2011

NO
25%
NO
NO
20% (only 40%)
5%
7.6%
NO
15%
NO
NO
19%
NO
NO
NO
24%
19%
NO
18%
25% (only 50%)

23%
25%
24.5%
21%
20%
5%
7.6%
9% / 21%
15%
18%
19.6%
19%
25%
22%
21%
24%
19%
20%
8%
25%

11%/ 13%
18%
7%/ 24.5%
13.5% !
10%
5%
3.6%
21%
3%
5%
5.5% (only guests)
6%
8% !
NO
21% (only 25%)!
24%
19%
NO
18 & 8%
25%/ 12% !

23%
15%
24.5%
21%
20%
5%
7.6%
21%
15%
18%
19.6%
19%
NO
22%
21%
24%
19%
20%
18%
25%

NO
25%
NO
NO
20% !
5%
7.6%
21%
15%
18%
NO
19%
25%
NO
NO
24%
19%
NO
18%
25%

23%
25%
24.5%
21%
20%
5%
7.6%
21% / NO
15%
18%
19.6%
19%
15%
22%
21%
24%
19%
20%
18%
25%

11% / 13%
NO
NO
NO
NO
5%
7.6%
21%
3%
18%
NO
6%
8%
7%
NO
24%
19%
NO
8% !
6%

NO
NO
NO
NO
10% / 20%
5%
7.6%
21% (only 75%)
3%
5%/ 18%
19.6%
NO
NO
NO
NO
24%
NO
NO
18 & 8%
25%/ 12%

NO
NO
NO
NO
NO
5%
7.6%
NO
3%
18%
NO
6%
8%
7%
21%
24%
19%
20%
NO
6%

23%
25%
24.5%
21%
20%
5%
7.6%
21%
15%
18%
19.6%
19%
25%
22%
21%
24%
19%
20%
18%
25%

Jan‐10
Jan‐09

30 June 2011
31 March 2011

7.6%
17.5%

7.6%
17.5%

SWITZERLAND
UK

7.6%
7.6%
3.6%
7.6%
7.6%
7.6%
7.6%
7.6% (only 50%)
17.5%
17.5%
17.5%
17.5%
17.5%
17.5%
NO
17.5%
Please Note that the deadline for claims submissions is no longer the 30th September, it is now the 31st March. Norway and Switzerland have a 30 June deadline.

* Must be in Company Name and Address
** Germany ‐ Invoices must have the Company's full name and address
*** Different deadline for Norway
! Can reclaim only under certain conditions

SPECIAL RULES

All countries must register
3 years retroactivity
Only trade shows refundable.

Min per invoice 7000 HUF

5 Years retroactivity
Strictly not 8th directive

One claim per year (Strictly not 8th 
directive)