A quick guide to reverse charges across Europe

EU VAT rules are set out on in EU Directive (2006/112/EC), known as the VAT Directive. But member states have some flexibility in how they implement these rules.

• Explore our interactive map to understand how the VAT reverse charge mechanism applies across Europe
• You can also download a PDF copy of the map for offline reference
• Other conditions may impact your VAT position in some countries. If you need more information, get in touch with our VAT experts