Reverse charge for third countries

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 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...