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EU Member State
Standard VAT/GST rate
Reduced VAT/GST rate
28% / 12% / 5% / 0%
VAT registration limit for established businesses
Yes. The registration limit is typically based on the goods/ services and the turnover of the assesse.
VAT registration limit for non-established businesses
VAT return filing periods
Monthly / Quarterly
Annual VAT returns
Additional reporting requirements
VAT recovery by non-established non-EU businesses
Fiscal representative required for non-EU businesses
In case the non-established business is liable to obtain registration, the non-established business would require a representative to obtain registration.
Statute of limitations
The statute of limitations under the Act in the case of submission of returns is one year from the end of the relevant tax year, and for assessment of returns filed is 33 months (45 months in case transfer pricing provisions are applicable) from the end of the relevant tax year for which the return is filed. The statute of limitations for reassessment ranges from five years to 17 years from the end of the relevant tax year.
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