Reverse charge abroad
Quelle: https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules_en
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 recipient self-assesses and remits the VAT (reverse charge), typically in cross-border B2B transactions and certain domestic situations involving cross-border services or goods.
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