Understanding VAT Exposure in Clinical Trials with UK/European CROs

  • When planning to conduct clinical trials with a CRO based in the UK or Europe, it’s important to consider the potential Value Added Tax (VAT) exposure that may arise.
  • VAT is a consumption tax applied to the value added at each stage of the supply chain, and it may be applicable to the services rendered by the CRO depending on various factors.
  • If your clinical trial involves an EU-based CRO, it’s essential to understand the VAT regulations within the European Union. With Brexit, the UK’s VAT regime has undergone changes that impact clinical trials, and it’s important to assess whether your UK-based CRO is VAT registered and clarify the VAT implications with their tax advisors.
  • Understanding the VAT implications can help you effectively manage costs related to clinical trials, and seeking advice from VAT specialists and experienced tax advisors is strongly recommended.
  • To ensure compliance with VAT regulations, maintain accurate and detailed records of all clinical trial-related transactions.

Source VATit

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