定义
Under reverse charge, the seller issues an invoice with no VAT and the buyer accounts for both the output VAT (as if they had charged themselves) and the input VAT deduction (as if they had paid it). The net impact on the buyer is usually zero, but the mechanism ensures the transaction is captured for reporting.
Common applications: — Intra-EU B2B supplies of goods and services (the default under EU VAT Directive) — Imported services consumed in a VAT jurisdiction — Anti-fraud measures in specific sectors (construction services in the UK, second-hand mobile phones in Spain, carbon credits across the EU) — B2B supplies by non-resident sellers in many countries
For the invoice to be valid under reverse charge, it must: — Explicitly state "Reverse charge" or the relevant article (e.g. "Reverse charge — Article 196 VAT Directive") — Include the buyer's VAT number — Not charge VAT
Getting this wrong is a common audit finding. If a seller charges VAT where reverse charge applies, the buyer usually can't reclaim it and has to request a corrected invoice.
A French SaaS company invoices a German client €1,000 for software. Reverse charge applies: the invoice shows €1,000 with no VAT, references "Reverse charge — Art. 196 VAT Directive" and the German VAT number. The German buyer self-accounts 19% VAT on their return.