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.
Country | Condition | Notes |
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 | If supplier is not established and does not have local VAT Number; and customer is VAT registered locally. |
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.
TMF Group's Consultancy Solutions team together with our local VAT experts can:
- 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.
Make an enquiry with us today.
One world of local service
TMF Group is a €2 billion independent global multinational with 7,800 in-house experts in 80-plus jurisdictions. Together we deliver a broad portfolio of consistent, integrated but localised services which, in addition to tax and accounting, covers HR and payroll, corporate secretarial and regulatory compliance. Rapid response consultancy solutions support cross-border projects large and small, at every stage, across all our disciplines, and in every market.
So whether you are operating across one border or many, with a handful of staff or several thousand, we have all the flexible, coordinated, business-critical support you need to open up new markets, build strong businesses and stay nimble, efficient and in good standing everywhere.
That's why over 60% of the Fortune Global 500 and FTSE 100, and almost half the top 300 private equity firms, use us.
Download a PDF copy of the map here
*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.