IDEAS home Printed from
   My bibliography  Save this paper

Study in respect of introducing an optional reverse charge mechanism in the EU VAT Directive


  • Pricewaterhousecoopers


One of the debated solutions to combat certain types of VAT fraud is the introduction of a general reverse charge mechanism in the VAT system for all invoices with an amount above a certain threshold and issued between businesses. In that respect, the European Commission decided to explore the impact of the introduction of such a general reverse charge VAT system in some Member States whereas other Member States would not introduce such a general reverse charge mechanism.

Suggested Citation

  • 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.
  • Handle: RePEc:tax:taxstu:0019

    Download full text from publisher

    File URL:
    File Function: final version, 2007
    Download Restriction: no

    More about this item


    European Union; taxation; VAT;

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:tax:taxstu:0019. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gaetan Nicodeme) or (Gaelle Garnier) or (valeska Gronert) or (Astrid Van Mierlo). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.