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Netoarved Käibemaksu kiire tagastamine |
Käibemaksu aeglane tagastamine | Aktsiisimaks diislikütusele | ||
| Austria | X | X | – | |
| Belgia | X | X | X | |
| Bulgaaria | X | X | – | |
| Tšehhi | X | X | – | |
| Taani | X | X | – | |
| Soome | X | X | – | |
| Prantsusmaa | X | X | X | |
| Saksamaa | X | X | – | |
| Suurbritannia | X | X | – | |
| Kreeka | – | X | – | |
| Ungari | X | X | X | |
| Iirimaa | X | X | – | |
| Itaalia | X | X | X | |
| Luksemburg | X | X | – | |
| Holland | X | X | – | |
| Norra | X | X | – | |
| Poola | X | X | – | |
| Portugal | – | X | – | |
| Rumeenia | – | X | – | |
| Slovakkia | X | X | – | |
| Sloveenia | X | X | X | |
| Hispaania | X | X | X | |
| Rootsi | X | X | – | |
| Šveits | – | X | – |
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