Michaela Merz

European Commission publishes study on application and impact of optional reverse charge mechanism within EU VAT system

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People walking outside an office building - PwC, Photo_RGB_PC_ 395.jpgOn 23 December 2014, the European Commission has published online a study entitled “Assessment of the application and impact of the optional ‘Reverse Charge Mechanism’ within the EU VAT system” (the Study).

The Study identifies the Member States that make use of the options to apply a reverse charge mechanism (RCM), and evaluates the economic importance of the RCM, the cash-flow impacts of the RCM and the administrative burden on business for applying the RCM. 

One thought on “European Commission publishes study on application and impact of optional reverse charge mechanism within EU VAT system

  1. Pingback: European Commission publishes study on application and impact of optional reverse charge mechanism within EU VAT system | Michaela Merz | Kelvin Hulsebos

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