Get clarity on where - and when - your business is liable to pay VAT on goods sold in Europe.
Explore our interactive map to see how the VAT reverse charge applies across Europe.
You can also download a PDF copy of the map below.
Other conditions may impact your VAT position in some countries.
If you need more information, get in touch with our VAT experts.
|Austria||On Selected Goods||Customer is established VAT registered company or registered through fiscal representative.|
|Belgium||On ALL Goods|
|Bulgaria||On Selected Goods||Customer is registered for VAT locally.|
|Croatia||On ALL Goods|
|Cyprus||On Selected Goods||Generalised reverse-charge until 30 June 2022 for domestic B2B transactions for over ? 17,500.|
|Czech Rep.||On ALL Goods|
|Denmark||On Selected Goods|
|Estonia||On ALL Goods||If the customer is not established and does not have local VAT number; and the customer is established and registered for VAT locally.|
|Finland||On ALL Goods||Customer is registered for VAT locally.|
|France||On ALL Goods|
|Germany||On Selected Goods|
|Greece||On Selected Goods|
|Hungary||On Selected Goods|
|Ireland||On Selected Goods|
|Italy||On ALL Goods|
|Latvia||On Selected Goods||If supplier is not established and does not have local VAT Number; and customer is VAT registered locally.|
|Lithuania||On ALL Goods||Only to the transfer of allowances to emit greenhouse gases as per Art. 3, Directive 2003/87/EC.|
|Luxembourg||No Reverse-Charge||If supplier is not established and does not have local VAT Number; and customer is VAT registered locally.|
|Malta||On ALL Goods|
|Netherlands||On ALL Goods|
|Norway||No Reverse-Charge||If the customer is not established and does not have local VAT number; and the customer is established and registered for VAT locally.|
|Poland||On ALL Goods||If the customer is not established and does not have local VAT number; and the customer is established and registered for VAT locally.|
|Portugal||On ALL Goods||If supplier is not established and does not have local VAT Number; and customer is VAT registered locally.|
|Romania||On ALL Goods|
|Slovakia||On ALL Goods|
|Slovenia||On Selected Goods|
|Spain||On ALL Goods||Can be opted out.|
|Sweden||On ALL Goods|
|Switzerland||On ALL Goods|
|United Kingdom||On Selected Goods||Customer is established VAT registered company or registered through fiscal representative.|
Simplify your VAT compliance
Companies managing multiple European VAT registrations can find it difficult to keep up with the rules and understand exactly where - and how - they apply.
- Review your business model to identify any missing or unnecessary VAT registrations
- Keep you updated on where and how the reverse charge mechanism applies to your goods and/or services.
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*The main rules regarding VAT in Europe 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 adapt the EU Directive to their needs - within the VAT Directive framework.
Originally published 11 May 2020
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.