VAT rate
2,1%, 5,5%, 10% and 20%
Minimum amounts
EUR 400 (quarterly claim)
EUR 50 (yearly claim)
VAT can be reclaimed on
Business-related expenses.
Only if the invoice contains all required information.
All invoices must contain
- Name, address and VAT identification number of the supplier
- Name, address and VAT identification number of the customer
- Invoice date
- Quantity and type of goods supplied
- Price inclusive of VAT
- Price excluding VAT
- VAT amount
- VAT rate
Simplified invoices with a gross amount of up to 150 € are accepted
