Reverse Charge VAT

Category: Tax

Definition (plain English)

Reverse charge VAT shifts VAT accounting responsibility from seller to buyer for qualifying transactions. The seller invoices without charging VAT, and the buyer self-accounts under local rules.

Why it matters commercially

Reverse-charge VAT changes who accounts for VAT, which affects invoicing and return processes.

Example

Cross-border B2B invoices used reverse-charge wording so VAT was self-accounted by the buyer.

Common mistake

Charging VAT incorrectly when reverse-charge conditions apply.

Use this in CommerceKit

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