|
Hotel: 20% |
|
|
Restaurant: 20% |
|
|
Entertainment: 20% |
|
|
Exhibitions/fairs: 20% |
|
|
Car rental: 20% |
|
|
Car repairs: 20% |
|
|
Fuel: 20% |
|
|
Tolls: NA |
|
|
Transportation: 20% (less than 10 passengers) |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 9% |
|
|
|
Restaurant: 9/13.5% |
|
|
|
Entertainment: 9% |
|
|
|
Exhibitions/fairs: 9% |
|
|
|
Car rental: 23% |
|
|
|
Car repairs: 23% |
|
|
|
Fuel: 23% |
|
|
|
Tolls: 23% |
|
|
|
Transportation: NA |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 12% |
|
|
|
Restaurant: 12% |
|
|
|
Entertainment: 25% |
|
|
|
Exhibitions/fairs: 6% |
|
|
|
Car rental: 25% |
|
|
|
Car repairs: 25% |
|
|
|
Fuel: 25% |
|
|
|
Tolls: NA |
|
|
|
Transportation: 6% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 10% |
|
|
|
Restaurant: 14% |
|
|
|
Entertainment: 10% |
|
|
|
Exhibitions/fairs: 10% |
|
|
|
Car rental: 24% |
|
|
|
Car repairs: 24% |
|
|
|
Fuel: 24% |
|
|
|
Tolls: NA |
|
|
|
Transportation: 10% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 7% |
|
|
|
Restaurant: 18% |
|
|
|
Entertainment: 18% |
|
|
|
Exhibitions/fairs: 5% |
|
|
|
Car rental: 18% |
|
|
|
Car repairs: 18% |
|
|
|
Fuel: 18% |
|
|
|
Tolls: NA |
|
|
|
Transportation: 0% or 18% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 6% |
|
|
|
Restaurant: 23% |
|
|
|
Entertainment: 23% |
|
|
|
Exhibitions/fairs: 13% |
|
|
|
Car rental: 23% |
|
|
|
Car repairs: 23% |
|
|
|
Fuel: 23% |
|
|
|
Tolls: 23% |
|
|
|
Transportation: 6% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 15% |
|
|
|
Restaurant: 21% |
|
|
|
Entertainment: 15% |
|
|
|
Exhibitions/fairs: 15% |
|
|
|
Car rental: 21% |
|
|
|
Car repairs: 21% |
|
|
|
Fuel: 21% |
|
|
|
Tolls: NA |
|
|
|
Transportation: 15% (regular transport) 21% (taxis) |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 10% |
|
|
|
Restaurant: 10% |
|
|
|
Entertainment: 22% |
|
|
|
Exhibitions/fairs: 10% |
|
|
|
Car rental: 22% |
|
|
|
Car repairs: 22% |
|
|
|
Fuel: 22% |
|
|
|
Tolls: 22% |
|
|
|
Transportation: 10% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 13/10% |
|
|
|
Restaurant: 10% |
|
|
|
Entertainment: 20%/10% |
|
|
|
Exhibitions/fairs: 10% |
|
|
|
Car rental: 20% |
|
|
|
Car repairs: 20% |
|
|
|
Fuel: 20% |
|
|
|
Tolls: 20% |
|
|
|
Transportation: 10% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 10% |
|
|
|
Restaurant: 10% |
|
|
|
Entertainment: 21% |
|
|
|
Exhibitions/fairs: 21% |
|
|
|
Car rental: 21% |
|
|
|
Car repairs: 21% |
|
|
|
Fuel: 21% |
|
|
|
Tolls: 21% |
|
|
|
Transportation: 10% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 7% |
|
|
|
Restaurant: 19% |
|
|
|
Entertainment: 19% |
|
|
|
Exhibitions/fairs: 7% |
|
|
|
Car rental: 19% |
|
|
|
Car repairs: 19% |
|
|
|
Fuel: 19% |
|
|
|
Tolls: NA |
|
|
|
Transportation: 7% or 19% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 8% |
|
|
|
Restaurant: 8% |
|
|
|
Entertainment: 8% |
|
|
|
Exhibitions/fairs: 8% |
|
|
|
Car rental: 23% |
|
|
|
Car repairs: 23% |
|
|
|
Fuel: 23% |
|
|
|
Tolls: 8% |
|
|
|
Transportation: 8% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 9% |
|
|
|
Restaurant: 20% |
|
|
|
Entertainment: 20% |
|
|
|
Exhibitions/fairs: 20% |
|
|
|
Car rental: 20% |
|
|
|
Car repairs: 20% |
|
|
|
Fuel: 20% |
|
|
|
Tolls: NA |
|
|
|
Transportation: 20% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 12% |
|
|
|
Restaurant: 21% |
|
|
|
Entertainment: 21% |
|
|
|
Exhibitions/fairs: 21% |
|
|
|
Car rental: 21% |
|
|
|
Car repairs: 21% |
|
|
|
Fuel: 21% |
|
|
|
Tolls: NA |
|
|
|
Transportation: 12% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 9% |
|
|
|
Restaurant: 21% |
|
|
|
Entertainment: 21% |
|
|
|
Exhibitions/fairs: 21% |
|
|
|
Car rental: 21% |
|
|
|
Car repairs: 21% |
|
|
|
Fuel: 21% |
|
|
|
Tolls: NA |
|
|
|
Transportation: 21% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 25% |
|
|
|
Restaurant: 25% |
|
|
|
Entertainment: 25% |
|
|
|
Exhibitions/fairs: 25% |
|
|
|
Car rental: 25% |
|
|
|
Car repairs: 25% |
|
|
|
Fuel: 25% |
|
|
|
Tolls: NA |
|
|
|
Transportation: 0% or 25% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 9% |
|
|
|
Restaurant: 9% |
|
|
|
Entertainment: 9% or 21% |
|
|
|
Exhibitions/fairs: 9% |
|
|
|
Car rental: 21% |
|
|
|
Car repairs: 21% |
|
|
|
Fuel: 21% |
|
|
|
Tolls: NA |
|
|
|
Transportation: 9% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 6% |
|
|
|
Restaurant: 12% |
|
|
|
Entertainment: 6% |
|
|
|
Exhibitions/fairs: 6% |
|
|
|
Car rental: 21% or 6% |
|
|
|
Car repairs: 21% |
|
|
|
Fuel: 21% |
|
|
|
Tolls: NA |
|
|
|
Transportation: 6% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 3% |
|
|
|
Restaurant: 3% |
|
|
|
Entertainment: 3% or 17% |
|
|
|
Exhibitions/fairs: 3% |
|
|
|
Car rental: 17% |
|
|
|
Car repairs: 17% |
|
|
|
Fuel: 17% |
|
|
|
Tolls: NA |
|
|
|
Transportation: 3% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 10% |
|
|
|
Restaurant: 10% |
|
|
|
Entertainment: 10% or 20% |
|
|
|
Exhibitions/fairs: 5.5% or 20% |
|
|
|
Car rental: 20% |
|
|
|
Car repairs: 20% |
|
|
|
Fuel: 20% |
|
|
|
Tolls: 20% |
|
|
|
Transportation: 10% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 10% |
|
|
|
Restaurant: 20% |
|
|
|
Entertainment: 20% |
|
|
|
Exhibitions/fairs: 20% |
|
|
|
Car rental: 20% |
|
|
|
Car repairs: 20% |
|
|
|
Fuel: 20% |
|
|
|
Tolls: NA |
|
|
|
Transportation: 20% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 9.5% |
|
|
|
Restaurant: 22% or 9.5% |
|
|
|
Entertainment: 9.5% |
|
|
|
Exhibitions/fairs: 9.5% |
|
|
|
Car rental: 22% |
|
|
|
Car repairs: 22% |
|
|
|
Fuel: 22% |
|
|
|
Tolls: 22% |
|
|
|
Transportation: 9.5% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 13% |
|
|
|
Restaurant: 13% |
|
|
|
Entertainment: 25% |
|
|
|
Exhibitions/fairs: 5% or 13% or 25% |
|
|
|
Car rental: 25% |
|
|
|
Car repairs: 25% |
|
|
|
Fuel: 25% |
|
|
|
Tolls: 25% |
|
|
|
Transportation: 25% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 18% |
|
|
|
Restaurant: 27% |
|
|
|
Entertainment: 27% |
|
|
|
Exhibitions/fairs: 27% |
|
|
|
Car rental: 27% |
|
|
|
Car repairs: 27% |
|
|
|
Fuel: 27% |
|
|
|
Tolls: 27% |
|
|
|
Transportation: 27% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 5% |
|
|
|
Restaurant: 5-19% |
|
|
|
Entertainment: 9% or 19% |
|
|
|
Exhibitions/fairs: 9% |
|
|
|
Car rental: 19% |
|
|
|
Car repairs: 19% |
|
|
|
Fuel: 19% |
|
|
|
Tolls: 19% |
|
|
|
Transportation: 19% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 9% |
|
|
|
Restaurant: 20% |
|
|
|
Entertainment: 20% |
|
|
|
Exhibitions/fairs: 20% |
|
|
|
Car rental: 20% |
|
|
|
Car repairs: 20% |
|
|
|
Fuel: 20% |
|
|
|
Tolls: NA |
|
|
|
Transportation: 20% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 6% |
|
|
|
Restaurant: 13% |
|
|
|
Entertainment: 13% |
|
|
|
Exhibitions/fairs: 6% or 13% |
|
|
|
Car rental: 24% |
|
|
|
Car repairs: 24% |
|
|
|
Fuel: 24% |
|
|
|
Tolls: NA |
|
|
|
Transportation: 13% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
|
|
Hotel: 9% |
|
|
|
Restaurant: 9% |
|
|
|
Entertainment: 5% or 19% |
|
|
|
Exhibitions/fairs: 5% |
|
|
|
Car rental: 19% |
|
|
|
Car repairs: 19% |
|
|
|
Fuel: 19% |
|
|
|
Tolls: NA |
|
|
|
Transportation: 5% or 9% or 19% |
|
| Is VAT deductible? | ||||||
| Vat Reduced Table |
|
Yes |
|
No |
|
Partially Not |
* erforderlich
