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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.



Download a PDF copy of the map here

A quick guide to reverse charges across Europe


*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.


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