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What is reverse charge?

Reverse charge is process of shifting obligation to settle the VAT from the seller to the customer.

When you apply the reverse charge?

Load reverse can be used only when the buyer of goods is an active VAT payer.

Obligations of the businessman


From 2015, every person who has a company is obliged to do settlement of all transactions of the reverse charge. This settlement should be submitted to the 25th day of the following month of the period ended.

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