Advisory

VAT reverse charge

In some cases the customer, not the supplier, accounts for the VAT. Hanoutax helps you know when the reverse charge applies and how to treat it.

The service

Under the reverse charge, the purchaser accounts for the VAT due itself and, if entitled, deducts it in the same return. The mechanism applies notably to intra-EU acquisitions of goods, to certain services supplied by non-established suppliers and, depending on the case, to imports or particular sectors. Incorrect application leads to VAT assessments.

What we analyse

• Reverse charge cases applicable to your purchases and sales
• Mentions to put on invoices issued and received
• Treatment in your VAT returns
• Conditions for deducting reverse-charged VAT
• The most frequent errors and how to avoid them

How it works

1. We review your types of cross-border purchases and sales.
2. We identify the reverse charge cases.
3. We give you a clear treatment sheet, invoice by invoice.
4. We apply these rules in your returns, if you entrust them to us.