{"id":1883,"date":"2024-05-02T00:02:21","date_gmt":"2024-05-01T22:02:21","guid":{"rendered":"https:\/\/digitalizeglobal.com\/?p=1883"},"modified":"2024-09-13T09:31:22","modified_gmt":"2024-09-13T07:31:22","slug":"die-reverse-charge-regelung-bei-grenzueberschreitenden-dienstleistungen","status":"publish","type":"post","link":"https:\/\/digitalizeglobal.com\/en\/the-reverse-charge-rule-for-cross-border-services\/","title":{"rendered":"The reverse charge rule for cross-border services"},"content":{"rendered":"

Definition of the term \"reverse charge rule\"<\/h2>\n

For cross-border services within the EU, special VAT regulations apply in accordance with the recipient location principle. This has an impact on invoicing and the payment of VAT. The so-called reverse charge rule regulates who is liable for VAT in such cases.
\nThe reverse charge procedure is only intended for B2B transactions (between companies) within the EU<\/strong>. In this procedure, the tax liability is transferred to the recipient of the service, who then pays the tax. Value added tax<\/a> in his country<\/p>\n

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What is the reverse charge rule?<\/h3>\n

The reverse charge rule, also known as the reverse charge procedure, states that in the case of cross-border services, it is not the service provider but the service recipient who is liable for the VAT incurred. The service provider therefore issues an invoice without VAT and notes on it that the \"tax liability is transferred to the service recipient\".<\/p>\n

The latter must then calculate the VAT applicable in the country of destination and pay it to the relevant tax office. At the same time, he can claim this amount as input tax.<\/p>\n

Mandatory information on the invoice<\/h2>\n

Certain information must be included on the invoice for the reverse charge rule to apply:<\/p>\n