Paying taxes: Time to comply with VAT refund (hours) (DB17-20 methodology) - Score by country
The score for time to comply with VAT refund benchmarks economies with respect to the regulatory best practice on the indicator. The score is indicated on a scale from 0 to 100, where 0 represents the worst regulatory performance and 100 the best regulatory performance, and is computed based on the methodology in...
Countries reporting
153
Highest
100
Barbados
Lowest
0
Zimbabwe
Median
56
Years covered
5
2015–2019
Data points
780
What the numbers show
Paying taxes: Time to comply with VAT refund (hours) (DB17-20 methodology) - Score is currently reported for 153 countries. The highest value is 100 in Barbados; the lowest is 0 in Zimbabwe.
The median across all reporting countries is 56, and the mean is 45.17.
Paying taxes: Time to comply with VAT refund (hours) (DB17-20 methodol: full country ranking
| # | Country | Latest | Year | 10-year change | Trend |
|---|---|---|---|---|---|
| 1 | Barbados | 100 | 2019 | — | flat |
| 1 | Germany | 100 | 2019 | — | flat |
| 1 | Spain | 100 | 2019 | — | flat |
| 1 | United Kingdom | 100 | 2019 | — | flat |
| 1 | Croatia | 100 | 2019 | — | flat |
| 1 | Ireland | 100 | 2019 | — | flat |
| 1 | South Korea | 100 | 2019 | — | flat |
| 1 | Latvia | 100 | 2019 | — | flat |
| 1 | Malta | 100 | 2019 | — | flat |
| 1 | Netherlands | 100 | 2019 | — | flat |
| 1 | Seychelles | 100 | 2019 | — | flat |
| 1 | Djibouti | 0 | 2019 | — | flat |
| 12 | Japan | 98 | 2019 | — | flat |
| 13 | Estonia | 97.5 | 2019 | — | flat |
| 14 | Switzerland | 97 | 2019 | — | flat |
| 14 | Mauritius | 97 | 2019 | — | rising |
| 16 | Austria | 96 | 2019 | — | flat |
| 16 | New Zealand | 96 | 2019 | — | flat |
| 18 | Lithuania | 95.8 | 2019 | — | flat |
| 19 | Iceland | 94 | 2019 | — | flat |
| 19 | Slovenia | 94 | 2019 | — | flat |
| 19 | Taiwan | 94 | 2019 | — | flat |
| 22 | Israel | 92 | 2019 | — | rising |
| 22 | Montenegro | 92 | 2019 | — | flat |
| 22 | Portugal | 92 | 2019 | — | flat |
| 22 | Serbia | 92 | 2019 | — | flat |
| 22 | Yemen | 92 | 2019 | — | flat |
| 27 | Australia | 91 | 2019 | — | flat |
| 27 | Czechia | 91 | 2019 | — | flat |
| 27 | Singapore | 91 | 2019 | — | flat |
| 30 | Belgium | 90 | 2019 | — | flat |
| 30 | Belize | 90 | 2019 | — | flat |
| 30 | Finland | 90 | 2019 | — | flat |
| 30 | Slovakia | 90 | 2019 | — | flat |
| 34 | Costa Rica | 89 | 2019 | — | flat |
| 34 | Papua New Guinea | 89 | 2019 | — | flat |
| 36 | Cape Verde | 88 | 2019 | — | flat |
| 37 | Vanuatu | 86 | 2019 | — | flat |
| 38 | Russia | 85.6 | 2019 | — | flat |
| 39 | Azerbaijan | 85 | 2019 | — | flat |
| 39 | Canada | 85 | 2019 | — | flat |
| 41 | Moldova | 84.5 | 2019 | — | flat |
| 42 | Denmark | 84 | 2019 | — | flat |
| 42 | Poland | 84 | 2019 | — | flat |
| 44 | Saint Lucia | 83.5 | 2019 | — | flat |
| 46 | Albania | 82 | 2019 | — | flat |
| 46 | Norway | 82 | 2019 | — | flat |
| 46 | Rwanda | 82 | 2019 | — | flat |
| 46 | Uganda | 82 | 2019 | — | flat |
| 50 | Botswana | 80 | 2019 | — | flat |
| 50 | Saint Kitts and Nevis | 80 | 2019 | — | flat |
| 50 | North Macedonia | 80 | 2019 | — | flat |
| 50 | Samoa | 80 | 2019 | — | flat |
| 50 | Zambia | 80 | 2019 | — | flat |
| 55 | Cyprus | 79 | 2019 | — | falling |
| 55 | France | 79 | 2019 | — | flat |
| 55 | Sweden | 79 | 2019 | — | flat |
| 58 | Lesotho | 77 | 2019 | — | flat |
| 58 | Luxembourg | 77 | 2019 | — | flat |
| 60 | Antigua and Barbuda | 76 | 2019 | — | flat |
| 60 | Fiji | 76 | 2019 | — | flat |
| 60 | Saint Vincent and the Grenadines | 76 | 2019 | — | flat |
| 63 | Bulgaria | 71 | 2019 | — | flat |
| 63 | Dominica | 71 | 2019 | — | flat |
| 63 | Gabon | 71 | 2019 | — | flat |
| 66 | Armenia | 70.5 | 2019 | — | volatile |
| 67 | Hungary | 70 | 2019 | — | flat |
| 68 | Eswatini | 68 | 2019 | — | flat |
| 68 | Thailand | 68 | 2019 | — | flat |
| 68 | Ukraine | 68 | 2019 | — | flat |
| 71 | Greece | 65 | 2019 | — | rising |
| 72 | Indonesia | 64 | 2019 | — | flat |
| 72 | Palestine | 64 | 2019 | — | flat |
| 74 | Guyana | 60 | 2019 | — | flat |
| 75 | Mexico | 59 | 2019 | — | flat |
| 76 | Cambodia | 58 | 2019 | — | flat |
| 77 | Georgia | 57 | 2019 | — | flat |
| 78 | Jordan | 56 | 2019 | — | flat |
| 79 | Romania | 55 | 2019 | — | flat |
| 80 | Chile | 48 | 2019 | — | flat |
| 81 | Trinidad and Tobago | 46 | 2019 | — | volatile |
| 82 | Mozambique | 44 | 2019 | — | flat |
| 83 | Namibia | 40 | 2019 | — | flat |
| 84 | Honduras | 34 | 2019 | — | flat |
| 84 | Malawi | 34 | 2019 | — | flat |
| 86 | Senegal | 32 | 2019 | — | flat |
| 87 | Bosnia and Herzegovina | 20 | 2019 | — | flat |
| 87 | Jamaica | 20 | 2019 | — | flat |
| 89 | Italy | 16 | 2019 | — | flat |
| 89 | Tonga | 16 | 2019 | — | flat |
| 91 | Tunisia | 10 | 2019 | — | flat |
| 92 | Ethiopia | 6 | 2019 | — | volatile |
| 92 | Lebanon | 6 | 2019 | — | flat |
| 94 | Argentina | 0 | 2019 | — | flat |
| 94 | Burundi | 0 | 2019 | — | flat |
| 94 | Benin | 0 | 2019 | — | flat |
| 94 | Burkina Faso | 0 | 2019 | — | flat |
| 94 | Bangladesh | 0 | 2019 | — | flat |
| 94 | Belarus | 0 | 2019 | — | flat |
| 94 | Bolivia | 0 | 2019 | — | flat |
| 94 | Brazil | 0 | 2019 | — | flat |
| 94 | China | 0 | 2019 | — | flat |
| 94 | Cote d'Ivoire | 0 | 2019 | — | flat |
| 94 | Cameroon | 0 | 2019 | — | flat |
| 94 | Democratic Republic of Congo | 0 | 2019 | — | flat |
| 94 | Congo | 0 | 2019 | — | flat |
| 94 | Colombia | 0 | 2019 | — | flat |
| 94 | Dominican Republic | 0 | 2019 | — | flat |
| 94 | Algeria | 0 | 2019 | — | flat |
| 94 | Ecuador | 0 | 2019 | — | flat |
| 94 | Egypt | 0 | 2019 | — | flat |
| 94 | Ghana | 0 | 2019 | — | flat |
| 94 | Guinea | 0 | 2019 | — | flat |
| 94 | Gambia | 0 | 2019 | — | flat |
| 94 | Guinea-Bissau | 0 | 2019 | — | flat |
| 94 | Grenada | 0 | 2019 | — | flat |
| 94 | Guatemala | 0 | 2019 | — | flat |
| 94 | Haiti | 0 | 2019 | — | flat |
| 94 | India | 0 | 2019 | — | flat |
| 94 | Iran | 0 | 2019 | — | flat |
| 94 | Kazakhstan | 0 | 2019 | — | flat |
| 94 | Kyrgyzstan | 0 | 2019 | — | flat |
| 94 | Kiribati | 0 | 2019 | — | flat |
| 94 | Laos | 0 | 2019 | — | flat |
| 94 | Sri Lanka | 0 | 2019 | — | flat |
| 94 | Madagascar | 0 | 2019 | — | flat |
| 94 | Maldives | 0 | 2019 | — | flat |
| 94 | Mali | 0 | 2019 | — | flat |
| 94 | Myanmar | 0 | 2019 | — | flat |
| 94 | Mongolia | 0 | 2019 | — | volatile |
| 94 | Mauritania | 0 | 2019 | — | flat |
| 94 | Niger | 0 | 2019 | — | flat |
| 94 | Nigeria | 0 | 2019 | — | flat |
| 94 | Nicaragua | 0 | 2019 | — | flat |
| 94 | Nepal | 0 | 2019 | — | flat |
| 94 | Pakistan | 0 | 2019 | — | flat |
| 94 | Panama | 0 | 2019 | — | flat |
| 94 | Peru | 0 | 2019 | — | flat |
| 94 | Philippines | 0 | 2019 | — | flat |
| 94 | Paraguay | 0 | 2019 | — | flat |
| 94 | Sudan | 0 | 2019 | — | flat |
| 94 | El Salvador | 0 | 2019 | — | flat |
| 94 | Somalia | 0 | 2019 | — | flat |
| 94 | Suriname | 0 | 2019 | — | flat |
| 94 | Chad | 0 | 2019 | — | flat |
| 94 | Togo | 0 | 2019 | — | flat |
| 94 | Tajikistan | 0 | 2019 | — | flat |
| 94 | Tanzania | 0 | 2019 | — | flat |
| 94 | Uruguay | 0 | 2019 | — | flat |
| 94 | Uzbekistan | 0 | 2019 | — | flat |
| 94 | Venezuela | 0 | 2019 | — | flat |
| 94 | Vietnam | 0 | 2019 | — | volatile |
| 94 | Zimbabwe | 0 | 2019 | — | flat |
Regions and income groups
Aggregates are excluded from the country ranking above so that a region can never outrank a country.
About this data
The score for time to comply with VAT refund benchmarks economies with respect to the regulatory best practice on the indicator. The score is indicated on a scale from 0 to 100, where 0 represents the worst regulatory performance and 100 the best regulatory performance, and is computed based on the methodology in the DB17-20 studies.