reverse charge mechanism

A VAT rule in which the recipient of a supply of goods or services is responsible for reporting and paying the value-added tax (VAT) to the tax author...

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...

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 process or protocol in logistics, supply chain management, or transportation that ensures the exchange and updating of information (e.g., shipment t...

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...