{"@context":"https://schema.org","@type":"DefinedTerm","name":"EU reverse charge mechanism","description":"A UK-based business hires a French consultant and receives an invoice with no VAT – the EU reverse charge mechanism applies: the customer, not the French supplier, accounts for VAT directly with its own tax authority. The mechanism covers specific cross-border B2B supplies of goods and services between EU member states and is reported through the recipient's standard VAT return. Businesses with full input tax recovery rights offset the self-assessed tax in the same return, resulting in no net ca","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/eu-reverse-charge-mechanism","inLanguage":"en","dateModified":"2026-06-26T17:13:25.439344","citation":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32006L0112","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/eu-reverse-charge-mechanism","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"EU reverse charge mechanism · A UK-based business hires a French consultant and receives an invoice with no VAT – the EU reverse charge mechanism applies: the customer, not the French supplier, accounts for VAT directly with its own tax authority. · Quelle: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32006L0112"}