|EU Member State||No|
|Standard VAT/GST rate||8%|
|Reduced VAT/GST rate||0%|
|VAT registration limit for established businesses||Yes|
|VAT registration limit for non-established businesses||Yes|
|VAT return filing periods||Monthly / Quarterly / Semi-Annually|
|Annual VAT returns||Yes|
|Additional reporting requirements||No|
|VAT recovery by non-established non-EU businesses||Yes|
|Fiscal representative required for non-EU businesses||Yes|
|Statute of limitations||The statute of limitations to request a downward correction of prior year tax liabilities is five years (six years for transfer pricing) from when the original tax return was filed.
The statute of limitations with regard to upward corrections by the tax authorities is also five years (six years for transfer pricing).