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
92
Highest
119 DB17-20 methodology
Nepal
Lowest
1 DB17-20 methodology
Japan
Median
11 DB17-20 methodology
Years covered
5
2015–2019
Data points
515

What the numbers show

Paying taxes: Time to comply with VAT refund (hours) (DB17-20 methodology) is currently reported for 92 countries. The highest value is 119 DB17-20 methodology in Nepal; the lowest is 1 DB17-20 methodology in Japan.

The median across all reporting countries is 11 DB17-20 methodology, and the mean is 19.85 DB17-20 methodology.

The gap between the highest and lowest reporting country is a factor of about 119.

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 Lebanon 47 DB17-20 methodology 2019 — flat
10 Ethiopia 47 DB17-20 methodology 2019 — falling
12 Tunisia 45 DB17-20 methodology 2019 — flat
13 Tonga 42 DB17-20 methodology 2019 — flat
13 Italy 42 DB17-20 methodology 2019 — flat
15 Jamaica 40 DB17-20 methodology 2019 — flat
15 Bosnia and Herzegovina 40 DB17-20 methodology 2019 — flat
17 Senegal 34 DB17-20 methodology 2019 — flat
18 Malawi 33 DB17-20 methodology 2019 — flat
18 Honduras 33 DB17-20 methodology 2019 — flat
20 Namibia 30 DB17-20 methodology 2019 — flat
21 Mozambique 28 DB17-20 methodology 2019 — flat
22 Kosovo (UNSCR 1244) 27 DB17-20 methodology 2019 — falling
22 Kosovo 27 DB17-20 methodology 2019 — falling
22 Trinidad and Tobago 27 DB17-20 methodology 2019 — falling
25 Chile 26 DB17-20 methodology 2019 — flat
26 Romania 22.5 DB17-20 methodology 2019 — flat
27 Jordan 22 DB17-20 methodology 2019 — flat
28 Georgia 21.5 DB17-20 methodology 2019 — flat
29 Cambodia 21 DB17-20 methodology 2019 — flat
30 Mexico 20.5 DB17-20 methodology 2019 — flat
31 Guyana 20 DB17-20 methodology 2019 — flat
32 Indonesia 18 DB17-20 methodology 2019 — flat
32 Palestine 18 DB17-20 methodology 2019 — flat
34 Greece 17.5 DB17-20 methodology 2019 — falling
35 Ukraine 16 DB17-20 methodology 2019 — flat
35 Eswatini 16 DB17-20 methodology 2019 — flat
35 Thailand 16 DB17-20 methodology 2019 — flat
38 Hungary 15 DB17-20 methodology 2019 — flat
39 Gabon 14.5 DB17-20 methodology 2019 — flat
39 Bulgaria 14.5 DB17-20 methodology 2019 — flat
39 Dominica 14.5 DB17-20 methodology 2019 — flat
42 Saint Vincent and the Grenadines 12 DB17-20 methodology 2019 — flat
42 Antigua and Barbuda 12 DB17-20 methodology 2019 — flat
42 Fiji 12 DB17-20 methodology 2019 — flat
45 Lesotho 11.5 DB17-20 methodology 2019 — flat
45 Luxembourg 11.5 DB17-20 methodology 2019 — flat
47 Sweden 10.5 DB17-20 methodology 2019 — flat
47 Cyprus 10.5 DB17-20 methodology 2019 — rising
47 France 10.5 DB17-20 methodology 2019 — flat
50 Zambia 10 DB17-20 methodology 2019 — flat
50 Samoa 10 DB17-20 methodology 2019 — flat
50 North Macedonia 10 DB17-20 methodology 2019 — flat
50 Botswana 10 DB17-20 methodology 2019 — flat
50 Saint Kitts and Nevis 10 DB17-20 methodology 2019 — flat
55 Rwanda 9 DB17-20 methodology 2019 — flat
55 Albania 9 DB17-20 methodology 2019 — flat
55 Uganda 9 DB17-20 methodology 2019 — flat
55 Norway 9 DB17-20 methodology 2019 — flat
59 South Africa 8.5 DB17-20 methodology 2019 — falling
60 Saint Lucia 8.25 DB17-20 methodology 2019 — flat
61 Poland 8 DB17-20 methodology 2019 — flat
61 Denmark 8 DB17-20 methodology 2019 — flat
63 Moldova 7.75 DB17-20 methodology 2019 — flat
64 Azerbaijan 7.5 DB17-20 methodology 2019 — flat
64 Canada 7.5 DB17-20 methodology 2019 — flat
66 Russia 7.2 DB17-20 methodology 2019 — flat
67 Vanuatu 7 DB17-20 methodology 2019 — flat
68 Cape Verde 6 DB17-20 methodology 2019 — flat
69 Costa Rica 5.5 DB17-20 methodology 2019 — flat
69 Papua New Guinea 5.5 DB17-20 methodology 2019 — rising
71 Slovakia 5 DB17-20 methodology 2019 — flat
71 Finland 5 DB17-20 methodology 2019 — flat
71 Belgium 5 DB17-20 methodology 2019 — flat
71 Belize 5 DB17-20 methodology 2019 — flat
75 Singapore 4.5 DB17-20 methodology 2019 — flat
75 Australia 4.5 DB17-20 methodology 2019 — flat
75 Czechia 4.5 DB17-20 methodology 2019 — rising
78 Serbia 4 DB17-20 methodology 2019 — flat
78 Yemen 4 DB17-20 methodology 2019 — flat
78 Portugal 4 DB17-20 methodology 2019 — flat
78 Montenegro 4 DB17-20 methodology 2019 — flat
78 Israel 4 DB17-20 methodology 2019 — volatile
83 Iceland 3 DB17-20 methodology 2019 — flat
83 Taiwan 3 DB17-20 methodology 2019 — flat
83 Slovenia 3 DB17-20 methodology 2019 — flat
86 Lithuania 2.1 DB17-20 methodology 2019 — flat
87 Austria 2 DB17-20 methodology 2019 — flat
87 New Zealand 2 DB17-20 methodology 2019 — flat
89 Switzerland 1.5 DB17-20 methodology 2019 — flat
89 Mauritius 1.5 DB17-20 methodology 2019 — volatile
91 Estonia 1.25 DB17-20 methodology 2019 — flat
92 Japan 1 DB17-20 methodology 2019 — flat

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Paying taxes: Time to comply with VAT refund (hours) by country. Statizoid. Retrieved 30 September 2026, from https://reference.statizoid.com/stat/paying-taxes-time-to-comply-with-vat-refund-hours-db17-20-methodology/

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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
103 places, 515 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.