Statizoid

Paying taxes: Time to comply with VAT refund (hours) (DB17-20 methodology) by country

The time to comply with VAT refund measures the time spent preparing and submitting the refund claim and the time spent preparing information for the tax officers, if, in 50% or more of cases, a company that requests a VAT cash refund arising from a capital purchase would be selected for an additional review. The...

Countries reporting
101
Highest
119 DB17-20 methodology
Nepal
Lowest
0 DB17-20 methodology
Seychelles
Median
10 DB17-20 methodology
Years covered
5
2015–2019
Data points
510

What the numbers show

Paying taxes: Time to comply with VAT refund (hours) (DB17-20 methodology) is currently reported for 101 countries. The highest value is 119 DB17-20 methodology in Nepal; the lowest is 0 DB17-20 methodology in Seychelles.

The median across all reporting countries is 10 DB17-20 methodology, and the mean is 17.55 DB17-20 methodology.

Paying taxes: Time to comply with VAT refund (hours): full country ranking

#Country LatestYear 10-year changeTrend
1 Nepal 119 DB17-20 methodology 2019 — flat
2 Kiribati 88 DB17-20 methodology 2019 — flat
3 Pakistan 84 DB17-20 methodology 2019 — flat
4 Cote d'Ivoire 64 DB17-20 methodology 2019 — flat
5 Tanzania 60 DB17-20 methodology 2019 — flat
6 Bangladesh 58 DB17-20 methodology 2019 — flat
7 Zimbabwe 55.5 DB17-20 methodology 2019 — flat
8 Nicaragua 54 DB17-20 methodology 2019 — flat
9 Iran 51 DB17-20 methodology 2019 — falling
10 Ethiopia 47 DB17-20 methodology 2019 — falling
10 Lebanon 47 DB17-20 methodology 2019 — flat
12 Tunisia 45 DB17-20 methodology 2019 — flat
13 Italy 42 DB17-20 methodology 2019 — flat
13 Tonga 42 DB17-20 methodology 2019 — flat
15 Bosnia and Herzegovina 40 DB17-20 methodology 2019 — flat
15 Jamaica 40 DB17-20 methodology 2019 — flat
17 Senegal 34 DB17-20 methodology 2019 — flat
18 Honduras 33 DB17-20 methodology 2019 — flat
18 Malawi 33 DB17-20 methodology 2019 — flat
20 Namibia 30 DB17-20 methodology 2019 — flat
21 Mozambique 28 DB17-20 methodology 2019 — flat
22 Trinidad and Tobago 27 DB17-20 methodology 2019 — falling
23 Chile 26 DB17-20 methodology 2019 — flat
24 Romania 22.5 DB17-20 methodology 2019 — flat
25 Jordan 22 DB17-20 methodology 2019 — flat
26 Georgia 21.5 DB17-20 methodology 2019 — flat
27 Cambodia 21 DB17-20 methodology 2019 — flat
28 Mexico 20.5 DB17-20 methodology 2019 — flat
29 Guyana 20 DB17-20 methodology 2019 — flat
30 Indonesia 18 DB17-20 methodology 2019 — flat
30 Palestine 18 DB17-20 methodology 2019 — flat
32 Greece 17.5 DB17-20 methodology 2019 — falling
33 Eswatini 16 DB17-20 methodology 2019 — flat
33 Thailand 16 DB17-20 methodology 2019 — flat
33 Ukraine 16 DB17-20 methodology 2019 — flat
36 Hungary 15 DB17-20 methodology 2019 — flat
37 Bulgaria 14.5 DB17-20 methodology 2019 — flat
37 Dominica 14.5 DB17-20 methodology 2019 — flat
37 Gabon 14.5 DB17-20 methodology 2019 — flat
40 Antigua and Barbuda 12 DB17-20 methodology 2019 — flat
40 Fiji 12 DB17-20 methodology 2019 — flat
40 Saint Vincent and the Grenadines 12 DB17-20 methodology 2019 — flat
43 Lesotho 11.5 DB17-20 methodology 2019 — flat
43 Luxembourg 11.5 DB17-20 methodology 2019 — flat
45 Cyprus 10.5 DB17-20 methodology 2019 — rising
45 France 10.5 DB17-20 methodology 2019 — flat
45 Sweden 10.5 DB17-20 methodology 2019 — flat
48 Botswana 10 DB17-20 methodology 2019 — flat
48 Saint Kitts and Nevis 10 DB17-20 methodology 2019 — flat
48 North Macedonia 10 DB17-20 methodology 2019 — flat
48 Samoa 10 DB17-20 methodology 2019 — flat
48 Zambia 10 DB17-20 methodology 2019 — flat
53 Albania 9 DB17-20 methodology 2019 — flat
53 Norway 9 DB17-20 methodology 2019 — flat
53 Rwanda 9 DB17-20 methodology 2019 — flat
53 Uganda 9 DB17-20 methodology 2019 — flat
57 South Africa 8.5 DB17-20 methodology 2019 — falling
58 Saint Lucia 8.25 DB17-20 methodology 2019 — flat
59 Denmark 8 DB17-20 methodology 2019 — flat
59 Poland 8 DB17-20 methodology 2019 — flat
61 Moldova 7.75 DB17-20 methodology 2019 — flat
62 Azerbaijan 7.5 DB17-20 methodology 2019 — flat
62 Canada 7.5 DB17-20 methodology 2019 — flat
64 Russia 7.2 DB17-20 methodology 2019 — flat
65 Vanuatu 7 DB17-20 methodology 2019 — flat
66 Cape Verde 6 DB17-20 methodology 2019 — flat
67 Costa Rica 5.5 DB17-20 methodology 2019 — flat
67 Papua New Guinea 5.5 DB17-20 methodology 2019 — rising
69 Belgium 5 DB17-20 methodology 2019 — flat
69 Belize 5 DB17-20 methodology 2019 — flat
69 Finland 5 DB17-20 methodology 2019 — flat
69 Slovakia 5 DB17-20 methodology 2019 — flat
73 Australia 4.5 DB17-20 methodology 2019 — flat
73 Czechia 4.5 DB17-20 methodology 2019 — rising
73 Singapore 4.5 DB17-20 methodology 2019 — flat
76 Israel 4 DB17-20 methodology 2019 — volatile
76 Montenegro 4 DB17-20 methodology 2019 — flat
76 Portugal 4 DB17-20 methodology 2019 — flat
76 Serbia 4 DB17-20 methodology 2019 — flat
76 Yemen 4 DB17-20 methodology 2019 — flat
81 Iceland 3 DB17-20 methodology 2019 — flat
81 Slovenia 3 DB17-20 methodology 2019 — flat
81 Taiwan 3 DB17-20 methodology 2019 — flat
84 Lithuania 2.1 DB17-20 methodology 2019 — flat
85 Austria 2 DB17-20 methodology 2019 — flat
85 New Zealand 2 DB17-20 methodology 2019 — flat
87 Switzerland 1.5 DB17-20 methodology 2019 — flat
87 Mauritius 1.5 DB17-20 methodology 2019 — volatile
89 Estonia 1.25 DB17-20 methodology 2019 — flat
90 Japan 1 DB17-20 methodology 2019 — flat
91 Barbados 0 DB17-20 methodology 2019 — flat
91 Germany 0 DB17-20 methodology 2019 — flat
91 Spain 0 DB17-20 methodology 2019 — flat
91 United Kingdom 0 DB17-20 methodology 2019 — flat
91 Croatia 0 DB17-20 methodology 2019 — flat
91 Ireland 0 DB17-20 methodology 2019 — flat
91 South Korea 0 DB17-20 methodology 2019 — flat
91 Latvia 0 DB17-20 methodology 2019 — flat
91 Malta 0 DB17-20 methodology 2019 — flat
91 Netherlands 0 DB17-20 methodology 2019 — flat
91 Seychelles 0 DB17-20 methodology 2019 — flat

Regions and income groups

Aggregates are excluded from the country ranking above so that a region can never outrank a country.

  • Kosovo 27 DB17-20 methodology

About this data

Indicator
Paying taxes: Time to comply with VAT refund (hours) (DB17-20 methodology)
Unit
DB17-20 methodology
Source
World Bank
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
102 places, 510 data points, 2015–2019
Last refreshed

The time to comply with VAT refund measures the time spent preparing and submitting the refund claim and the time spent preparing information for the tax officers, if, in 50% or more of cases, a company that requests a VAT cash refund arising from a capital purchase would be selected for an additional review. The component indicator is computed based on the methodology in the DB17-20 studies.