When you have several registrations across Europe, it can be
difficult to remember all of the Value Added Tax (VAT) rules, and
who is liable where. Our interactive map shows where responsibility
to account for VAT may be switched to the customer.
Value Added Tax (VAT) is usually payable by the supplier who
adds VAT, however in some instances; responsibility to account for
VAT may be switched to the customer. This is called the reverse
In some countries, reverse charge has been introduced only for
certain goods or services, while in others, the question of who is
going to pay VAT depends on the status of the supplier and the
Entrepreneurs with several registrations across Europe can find
it difficult to remember all of the rules, and who is liable where.
And if the customer is liable to pay VAT, it must be reflected on
the invoice issued by the supplier. This can cause serious
headaches for accountants and managers of companies with many
Download our interactive map to see where reverse
charge currently applies cross Europe, and whether it applies to
selected goods, or to all goods.
The map provides you with a general overview of countries in
which you as a customer should account for VAT, and is correct at
the time of publishing. In some countries, additional conditions
may impact on your VAT positions.
* The main rules regarding VAT at European Union level are
provided in EU Directive (2006/112/EC), called the VAT Directive.
However EU lawmakers left space for Member State governments to
determine how to implement the VAT Directive. Who is liable to
remit VAT is one of the areas where local governments can carve the
EU Directive to their needs. Of course, this carving must be done
within the VAT Directive framework.
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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