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Central and Eastern Europe: changes to VAT on clinical trials

Czech RepublicHungaryPolandRussia
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26/01/2006
Available languages: PL
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Poland

From 1 January 2006, payments for these services attract VAT at 22%. However, services performed under agreements concluded before 19 September 2005 (and not changed subsequently) and registered at the research institution’s tax office by 31 January 2006 remain exempt from VAT until 31 December 2007. Research institutions with annual taxable sales of up to €10,000 (or the PLN equivalent) in the current and previous calendar year are also entitled to exemption.

Hungary

From 1 January 2006, VAT on payments for these services has been reduced to 20% (from 25%).

Czech Republic

Payments for these services have never benefited from a VAT exemption and currently attract VAT at 19%.

Russia

Payments for these services attract Russian VAT at 18% where provided to clients located in the Russian Federation (i.e. a Russian company or a Russian permanent establishment of a non-resident company). No VAT is chargeable on services to foreign companies not registered in Russia.

Bulgaria

Payments for these services currently attract VAT at 20%. VAT registration is compulsory for service providers with taxable sales of €25,000 (or the BGN equivalent) in the period of up 12 consecutive months before the current month. VAT registration is optional where taxable sales in the relevant period are less than €25,000 but total sales, including zero-rated sales, are €25,000 or more. From 1 April 2006, optional registration will apply to all service providers with total sales in the relevant period, including zero-rated sales, of €12,500 or more.

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