TVA-ul prin Europa

EU VAT Rates 2012

Romanian VAT Rate

Standard Rate 24% (since 1 Jul 2010)
Reduced Rates 5%, 9%
Romania VAT Recovery Time: 6-12 months
Romania VAT Registration Threshold Non-Resident: Nil


German VAT Rate

Standard Rate 19% (since Jan 2007)
Reduced Rate 7%
Germany VAT Recovery Time: 3-4 months
Germany VAT Registration Threshold Non-Resident: Nil


Spanish VAT Rate

Standard Rate 18% (since 1 July 2010)
Reduced Rates 4%, 8%
Spain VAT Recovery Time: 1 months
Spain VAT Registration Threshold Non-Resident: Nil


Cypriot VAT Rate

Standard Rate 17% (since Mar 2012)
Reduced Rate 5%, 8%
Cyprus VAT Recovery Time: 6-12 months
Cyprus VAT Registration Threshold Non-Resident: Euro 15,600


Luxembourg VAT Rate

Standard Rate 15% (since Jan 1992)
Reduced Rates 3%, 6%, 12%
Luxembourg VAT Recovery Time: 4 months
Luxembourg VAT Registration Threshold Non-Resident: Nil


Swiss VAT Rate

Standard Rate 8% (till 2018)
Reduced Rate 3.8%, 2.5%
Switzerland VAT Recovery Time: 6-12 months
Switzerland VAT Registration Threshold Non-Resident: CHF 100,000