This study examines the association between country-level generalized trust and auditor-provided non-audit services (NAS). Using a sample of 3,528 listed companies in 27 European countries from 2011 to 2020, we find a positive association between generalized trust and NAS. Additional evidence suggests that this relationship is attributed to the fact that financial statement users in high-trust countries tend to perceive NAS less critically. Further analyses show that this association is more pronounced in countries with lower regulatory quality, implying that generalized trust, as an informal institution, and regulation, as a formal institution, function as substitutive mechanisms. We also find auditors who provide NAS in high-trust countries do not reduce audit quality. In addition, the impact of generalized trust is only positive and significant on other NAS, as opposed to audit-related or tax-related NAS. Our study generates valuable insights in times where NAS are increasingly regulated and audit firms are voluntarily abstaining from offering NAS to their clients.