The level of VAT varies from country to country depending on their legislation, calculated as a percentage of the NET value of the goods/services. Please note that not all goods and services are VATable. In some instances they may be deemed zero rated or exempt.

The VAT is currently imposed at the rate of 7%, which was reduced from the normal rate of 10% since April 1, 1999. From October 1, 2003 onward, the VAT rate will be raised back to 10%. For export of goods, the VAT rate applied is 0%.

The Croatian Value Added Tax rate is 22% with exception of 0% rate for organized tourist arrivals when a foreign agency/tour operator pays for the services in advance.

VAT is applicable and currently the rate is at 15%. In the sales contract the contract price is inclusive of VAT.

If you need further information on the rate at which VAT is charged on goods or services please contact your Revenue office.

To determine the cost of any call, find the cost listed with the country from which the call is being made and the cost listed with the country being called. Add the two figures and that's it! All billing is in six second increments with a minimum call being 30 seconds. Rates are in US$ per minute, valid 24 Hour/7 Day. There is no VAT charge.

Value Added Tax (VAT) at 17.5% is applied to goods and services. Non-EU visitors to Scotland can reclaim it on goods only, by using the Foreign Exchange Tax Free Shopping arrangements. You can reclaim VAT at participating stores. A Tax Free Shopping form is obtained and completed at the shop where you must also show your passport. The form has to be presented to HM Customs and Excise, as you leave the UK.

The Dominican equivalent of the VAT is the ITBIS, which applies to (i) the transfer of industrialized goods, calculated on the net transfer price plus accessory services, (ii) the import of industrialized goods, calculated on the CIF value of the goods plus custom duties, and (iii) the provision and lease of services, calculated on the value of service excluding mandatory tips. The ITBIS rate is currently 12%. Advertising services are taxed with a lower rate of 6%.

Generally repair and maintenance works are VAT standard rated at 17.5%. The only opportunities for treatment at a lower VAT rate arise where the repair and maintenance works are part of a project that qualifies for a lower rate in its entirety and does not specifically exclude repair and maintenance works from being treated at a lower rate. In addition listed places of worship may reclaim VAT on such works through a special grant scheme.

The new 5% rate of VAT applies to certain works of conversion and renovation in the residential construction sector. Those who benefit the most are those who are not in a position to recover the VAT they incur e.g. private individuals, housing associations and residential landlords. In addition there is a 5% rate for the installation of certain energy saving materials and security goods.

Value Added Tax is payable to HM Customs & Excise in quarterly instalments after calculating the net VAT payable. The net VAT is calculated by deducting the input tax from the output tax of all products and/or services sold. The instalments are due by the 10th of April, July, October and January for the revenue of the preceding 3-month period.