The customer who has to pay the VAT charge procedure must tell on the VAT declaration line the total amount, value added tax excluded, of the operation. The tax paid is deductible under the conditions of ordinary law.
The invoice related to the operations impacted by the reverse charge procedure mechanisms does not have to mention the required VAT. However, the fact that the VAT must be paid by the customer, as well as the title "Charge procedure", must be displayed.
Tabs and descriptions
Tabs | Description |
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Reversing charge procedure for VAT | Allows you to select the dates to take into account to get the list of Services invoices coming from EU suppliers in the relevant time period and edit them afterwards. |
See also...