Reverse Charge

A VAT mechanism for cross-border transactions in which the liability to pay the VAT is shifted from the supplier to the recipient of the supply. The r...

A VAT mechanism in which the liability to pay VAT for a supply of goods or services falls on the recipient (the buyer) rather than the supplier; the r...

A VAT rule under which the obligation to report and pay the value-added tax shifts from the supplier to the recipient of the goods or services; the re...

The EU reverse charge mechanism is a VAT rule that shifts the obligation to remit VAT from the supplier to the customer for certain cross-border goods...

The domestic reverse charge means that the place of supply is domestic, but the VAT liability shifts from the supplier to the customer within the same...

Fees charged by port authorities or harbor operators to users (shipowners, freight forwarders, consignors) for the use of port facilities and services...