Reverse Charge VAT

under EU VAT rules in relation to cross-border trade between Member States, it moves the responsibility for the recording of a VAT transaction from the seller to the buyer of a good or service and whereby the buyer, instead of the seller, is liable to pay VAT.  In this way it eliminates or reduces the obligation for sellers to VAT register in the country where the supply is made.  Certain domestic transactions may also be subject to Reverse Charge.

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