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Assessment of the application and impact of the optional ‘Reverse Charge Mechanism’ within the EU VAT system

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  • EY

Abstract

This Study identifies the Member States that make use of the options to apply a RCM and evaluates the economic importance of the RCM, the cash-flow impacts of the RCM and the administrative burden on business of applying the RCM. See the summary(530 kB)

Suggested Citation

  • Ey, 2014. "Assessment of the application and impact of the optional ‘Reverse Charge Mechanism’ within the EU VAT system," Taxation Studies 0052, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0052
    as

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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/kp_07_14_060_en.pdf
    File Function: final version, 2014
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    References listed on IDEAS

    as
    1. Institute for Fiscal Studies, 2011. "A retrospective evaluation of elements of the EU VAT system," Taxation Studies 0039, Directorate General Taxation and Customs Union, European Commission.
    2. Pricewaterhousecoopers, 2007. "Study in respect of introducing an optional reverse charge mechanism in the EU VAT Directive," Taxation Studies 0019, Directorate General Taxation and Customs Union, European Commission.
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    Keywords

    European Union; taxation; Reverse Charge Mechanism; VAT;
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