VAT Rules Map by VAT4U

Standard Rate: 23%
Reduced Rate: 13.5% / 9%
Super Reduced Rate: 4.8%

	Hotel: 13.5%
	Restaurant: 13.5%
	Entertainment: 23%
	Exhibitions/fairs: 23%
	Car rental: 13.5%
	Car repairs: 13.5%
	Fuel: 23%
	Tolls: 23%
	Transportation: 0%

Is VAT deductible?
	Yes		No		Partially Not

Sweden

Standard Rate: 25%
Reduced Rate: 12% / 6%
Super Reduced Rate: -

	Hotel: 12%
	Restaurant: 12%
	Entertainment: 25%
	Exhibitions/fairs: 25%
	Car rental: 25%
	Car repairs: 25%
	Fuel: 25%
	Tolls: 25%
	Transportation: 6%

Is VAT deductible?
	Yes		No		Partially Not

Finland

Standard Rate: 24%
Reduced Rate: 14% or 10%
Super Reduced Rate: -

	Hotel: 10%
	Restaurant: 14%
	Entertainment: 24%
	Exhibitions/fairs: 24%
	Car rental: 24%
	Car repairs: 24%
	Fuel: 24%
	Tolls: 0%
	Transportation: 10%

Is VAT deductible?
	Yes		No		Partially Not

Malta

Standard Rate: 18%
Reduced Rate: 7% / 5%
Super Reduced Rate: -

	Hotel: 7%
	Restaurant: 18%
	Entertainment: 18%
	Exhibitions/fairs: 18%
	Car rental: 18%
	Car repairs: 18%
	Fuel: 18%
	Tolls: 18%
	Transportation: 18%

Is VAT deductible?
	Yes		No		Partially Not

Portugal

Standard Rate: 23%
Reduced Rate: 13% / 6%
Super Reduced Rate: -

	Hotel: 6%
	Restaurant: 13%
	Entertainment: 23%
	Exhibitions/fairs: 23%
	Car rental: 23%
	Car repairs: 23%
	Fuel: 23%
	Tolls: 23%
	Transportation: 6%

Is VAT deductible?
	Yes		No		Partially Not

Czech Republic

Standard Rate: 21%
Reduced Rate: 15% / 10%
Super Reduced Rate: -

	Hotel: 15%
	Restaurant: 21%
	Entertainment: 21%
	Exhibitions/fairs: 21%
	Car rental: 21%
	Car repairs: 21%
	Fuel: 21%
	Tolls: 0%
	Transportation: 15%

Is VAT deductible?
	Yes		No		Partially Not

Italy

Standard Rate: 22%
Reduced Rate: 10% / 5%
Super Reduced Rate: 4%

	Hotel: 10%
	Restaurant: 10%
	Entertainment: 22%
	Exhibitions/fairs: 22%
	Car rental: 22%
	Car repairs: 22%
	Fuel: 22%
	Tolls: 22%
	Transportation: 22%

Is VAT deductible?
	Yes		No		Partially Not

Austria

Standard Rate: 20%
Reduced Rate: 13% / 10%
Super Reduced Rate: -

	Hotel: 10%
	Restaurant: 10% or 20%
	Entertainment: 20%
	Exhibitions/fairs: 20%
	Car rental: 20%
	Car repairs: 20%
	Fuel: 20%
	Tolls: 20%
	Transportation: 10%

Is VAT deductible?
	Yes		No		Partially Not

Spain

Standard Rate: 21%
Reduced Rate: 10%
Super Reduced Rate: 4%

	Hotel: 10%
	Restaurant: 10%
	Entertainment: 21%
	Exhibitions/fairs: 21%
	Car rental: 21%
	Car repairs: 21%
	Fuel: 21%
	Tolls: 21%
	Transportation: 10%

Is VAT deductible?
	Yes		No		Partially Not

Germany

Standard Rate: 19%
Reduced Rate: 7%
Super Reduced Rate: -

	Hotel: 7%
	Restaurant: 7% or 19%
	Entertainment: 19%
	Exhibitions/fairs: 19%
	Car rental: 19%
	Car repairs: 19%
	Fuel: 19%
	Tolls: 19%
	Transportation: 7% or 19%

Is VAT deductible?
	Yes		No		Partially Not

Poland

Standard Rate: 23%
Reduced Rate: 8% / 5%
Super Reduced Rate: -

	Hotel: 8%
	Restaurant: 8%
	Entertainment: 23%
	Exhibitions/fairs: 23%
	Car rental: 23%
	Car repairs: 23%
	Fuel: 23%
	Tolls: 23%
	Transportation: 8%

Is VAT deductible?
	Yes		No		Partially Not

Estonia

Standard Rate: 20%
Reduced Rate: 9%
Super Reduced Rate: -

	Hotel: 9%
	Restaurant: 20%
	Entertainment: 20%
	Exhibitions/fairs: 20%
	Car rental: 20%
	Car repairs: 20%
	Fuel: 20%
	Tolls: 20%
	Transportation: 20%

Is VAT deductible?
	Yes		No		Partially Not

Latvia

Standard Rate: 21%
Reduced Rate: 12% / 5%
Super Reduced Rate: -

	Hotel: 12%
	Restaurant: 21%
	Entertainment: 21%
	Exhibitions/fairs: 21%
	Car rental: 21%
	Car repairs: 21%
	Fuel: 21%
	Tolls: 0%
	Transportation: 12%

Is VAT deductible?
	Yes		No		Partially Not

Lithuania

Standard Rate: 21%
Reduced Rate: 9% / 5%
Super Reduced Rate: -

	Hotel: 9%
	Restaurant: 21%
	Entertainment: 21%
	Exhibitions/fairs: 21%
	Car rental: 21%
	Car repairs: 21%
	Fuel: 21%
	Tolls: 21%
	Transportation: 9%

Is VAT deductible?
	Yes		No		Partially Not

Denmark

Standard Rate: 25%
Reduced Rate: 0%
Super Reduced Rate: -

	Hotel: 25%
	Restaurant: 25%
	Entertainment: 25%
	Exhibitions/fairs: 25%
	Car rental: 25%
	Car repairs: 25%
	Fuel: 25%
	Tolls: 25%
	Transportation: 0%

Is VAT deductible?
	Yes		No		Partially Not

Netherlands

Standard Rate: 21%
Reduced Rate: 9%
Super Reduced Rate: -

	Hotel: 9%
	Restaurant: 9%
	Entertainment: 21%
	Exhibitions/fairs: 21%
	Car rental: 21%
	Car repairs: 21%
	Fuel: 21%
	Tolls: 21%
	Transportation: 9%

Is VAT deductible?
	Yes		No		Partially Not

Belgium

Standard Rate: 21%
Reduced Rate: 12% / 6%
Super Reduced Rate: -

	Hotel: 6%
	Restaurant: 12% or 21%
	Entertainment: 21%
	Exhibitions/fairs: 21%
	Car rental: 21%
	Car repairs: 21%
	Fuel: 21%
	Tolls: 21%
	Transportation: 6%

Is VAT deductible?
	Yes		No		Partially Not

Luxembourg

Standard Rate: 17%
Reduced Rate: 14% / 8%
Super Reduced Rate: 3%

	Hotel: 3%
	Restaurant: 3%
	Entertainment: 17%
	Exhibitions/fairs: 17%
	Car rental: 17%
	Car repairs: 17%
	Fuel: 17%
	Tolls: 0%
	Transportation: 3%

Is VAT deductible?
	Yes		No		Partially Not

France

Standard Rate: 20%
Reduced Rate: 10% / 5.5%
Super Reduced Rate: 2.1%

	Hotel: 10%
	Restaurant: 10% or 20%
	Entertainment: 20%
	Exhibitions/fairs: 20%
	Car rental: 20%
	Car repairs: 20%
	Fuel: 20%
	Tolls: 20%
	Transportation: 10%

Is VAT deductible?
	Yes		No		Partially Not

Slovakia

Standard Rate: 20%
Reduced Rate: 10%
Super Reduced Rate: -

	Hotel: 10%
	Restaurant: 20%
	Entertainment: 20%
	Exhibitions/fairs: 20%
	Car rental: 20%
	Car repairs: 20%
	Fuel: 20%
	Tolls: 20%
	Transportation: 20%

Is VAT deductible?
	Yes		No		Partially Not

Slovenia

Standard Rate: 22%
Reduced Rate: 9.5%
Super Reduced Rate: -

	Hotel: 9.5%
	Restaurant: 9.5%
	Entertainment: 22%
	Exhibitions/fairs: 9.5%
	Car rental: 22%
	Car repairs: 22%
	Fuel: 22%
	Tolls: 9.5%
	Transportation: 9.5%

Is VAT deductible?
	Yes		No		Partially Not

Croatia

Standard Rate: 25%
Reduced Rate: 13% / 5%
Super Reduced Rate: -

	Hotel: 13%
	Restaurant: 25%
	Entertainment: 25%
	Exhibitions/fairs: 25%
	Car rental: 25%
	Car repairs: 25%
	Fuel: 25%
	Tolls: 25%
	Transportation: 25%

Is VAT deductible?
	Yes		No		Partially Not

Hungary

Standard Rate: 27%
Reduced Rate: 18% / 5%
Super Reduced Rate: -

	Hotel: 5%
	Restaurant: 27%
	Entertainment: 27%
	Exhibitions/fairs: 27%
	Car rental: 27%
	Car repairs: 27%
	Fuel: 27%
	Tolls: 27%
	Transportation: 27%

Is VAT deductible?
	Yes		No		Partially Not

Romania

Standard Rate: 19%
Reduced Rate: 9% / 5%
Super Reduced Rate: -

	Hotel: 5%
	Restaurant: 5%
	Entertainment: 19%
	Exhibitions/fairs: 19%
	Car rental: 19%
	Car repairs: 19%
	Fuel: 19%
	Tolls: 19%
	Transportation: 19%

Is VAT deductible?
	Yes		No		Partially Not

Bulgaria

Standard Rate: 20%
Reduced Rate: 9%
Super Reduced Rate: -

	Hotel: 9%
	Restaurant: 20%
	Entertainment: 20%
	Exhibitions/fairs: 20%
	Car rental: 20%
	Car repairs: 20%
	Fuel: 20%
	Tolls: 20%
	Transportation: 20%

Is VAT deductible?
	Yes		No		Partially Not

Greece

Standard Rate: 24%
Reduced Rate: 13% / 6%
Super Reduced Rate: -

	Hotel: 13%
	Restaurant: 24%
	Entertainment: 24%
	Exhibitions/fairs: 24%
	Car rental: 24%
	Car repairs: 24%
	Fuel: 24%
	Tolls: 24%
	Transportation: 24%

Is VAT deductible?
	Yes		No		Partially Not

Cyprus

Standard Rate: 19%
Reduced Rate: 9% / 5%
Super Reduced Rate: -

	Hotel: 9%
	Restaurant: 9%
	Entertainment: 19%
	Exhibitions/fairs: 19%
	Car rental: 19%
	Car repairs: 19%
	Fuel: 19%
	Tolls: NA
	Transportation: 9%

Is VAT deductible?
	Yes		No		Partially Not

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