Michaela Merz


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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. Continue reading