EU: Clinical Trials in Europe and VAT – a complex topic with 28 different local VAT regulations

In 2018, PwC Switzerland collected the data and organised for the set up of the PwC “VAT Guide to Clinical Trials in Europe”.

 The Guide to VAT for Clinical Trials in Europe aims at: 

• providing you a first high level overview of the regulations in 28 EU Member States
• helping you assess the VAT implications and reporting obligations (e.g. VAT registration obligation, VAT return, EC Sales Listing and Intrastat reporting)
• assisting you answering some questions related to the trends in the pharma sector for clinical trials and precision medicines.

We are pleased to invite you to have a closer look at the countries of your interest here.

Additionally, please find the list of PwC’s VAT Pharma champions in 28 member States here.

We are looking forward to discuss your specific VAT hot topics, please find contact details of PwC Swiss VAT Pharma Experts:

Michala Merz, Partner Tax & Legal Services
Office +41 58 792 44 29, Mobile +41 79 686 85 54

Dr. Sandra Ragaz, Partner – Leader Pharma & Life Science VAT Switzerland
Office +41 58 792 44 69, Mobile +41 79 792 72 98


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