{"@context":"https://schema.org","@type":"DefinedTerm","name":"Reverse Charge","description":"A freight forwarder commissions a transport service from a foreign provider – the invoice arrives without VAT, yet the forwarder owes tax. Under the reverse charge mechanism, the recipient of the supply, not the supplier, is responsible for calculating, reporting, and remitting VAT to the local tax authority. This eliminates the need for foreign businesses to register for VAT in every country where they provide services and closes a common route for tax evasion. Because the recipient can simulta","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/reverse-charge","inLanguage":"en","dateModified":"2026-06-26T17:13:25.383584","citation":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32006L0112","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/reverse-charge","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Reverse Charge · A freight forwarder commissions a transport service from a foreign provider – the invoice arrives without VAT, yet the forwarder owes tax. · Quelle: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX%3A32006L0112"}