Overview of Recoverable VAT (as of December 31, 2006)
Country
Trade Fair Expenses
Accommodation Expenses
Restaurant Expenses
Entertainment Expenses
Car Rental
Fuel
Austria
yes
yes
partly
partly
no
partly
Belgium
yes
no
no
no
50%
50%
Czech Republic
yes
yes
no
no
partly
partly
Denmark
yes
25%
25%
yes
partly
no
Estonia
yes
partly
yes
yes
-
no
Finland
yes
yes
no
no
yes
yes
France
yes
partly
yes
yes
-
Diesel
Germany
yes
yes
yes
yes
yes
yes
Greece
yes
no
no
no
no
partly
Hungary
yes
yes
no
no
no
partly
Ireland
yes
no
no
no
no
partly
Italy
yes
no
no
no
yes
partly
Latvia
-
yes
yes
yes
yes
yes
Lithuania
yes
yes
no
no
no
partly
Luxembourg
yes
-
-
yes
yes
yes
Malta
yes
yes
yes
yes
no
no
Netherlands
yes
yes
no
yes
partly
yes
Norway
-
-
no
no
no
partly
Poland
yes
no
yes
yes
yes
partly
Portugal
yes
no
no
no
no
partly
Slovenia
yes
no
no
no
no
no
Slovakia
yes
yes
no
no
no
yes
Spain
yes
yes
yes
yes
no
partly
Sweden
yes
yes
partly
partly
partly
yes
Switzerland
yes
yes
partly
-
yes
yes
U.K.
yes
yes
yes
partly
partly
yes

This list is an overview only and does not contain all information available on VAT recovery issues. We accept no responsibility for the completeness and correctness of the information contained in above list.