Reverse Charge, VAT liability rests with the service recipient. (Autoliquidation)
Reverse Charge, VAT liability rests with the service recipient. (обратно начисляване)
Reverse Charge, VAT liability rests with the service recipient. (Omvendt betalingspligt)
Reverse Charge, VAT liability rests with the service recipient. (Pöördmaksustamine)
Reverse Charge, VAT liability rests with the service recipient. (Käännetty verovelvollisuus)
Reverse Charge, VAT liability rests with the service recipient. (Autoliquidation)
Reverse Charge, VAT liability rests with the service recipient. (Αντίστροφη επιβάρυνση)
Reverse Charge, VAT liability rests with the service recipient.
Reverse Charge, VAT liability rests with the service recipient. (Inversione contabile)
Reverse Charge, VAT liability rests with the service recipient. (Prijenos porezne obveze)
Reverse Charge, VAT liability rests with the service recipient. (Nodokļa apgrieztā maksā–ana)
Reverse Charge, VAT liability rests with the service recipient. (Atvirk–tinis apmokestinimas)
Reverse Charge, VAT liability rests with the service recipient. (Autoliquidation)
Reverse Charge, VAT liability rests with the service recipient. (Inverżjoni tal-ħlas)
Reverse Charge, VAT liability rests with the service recipient. (Btw verlegd)
Reverse Charge, VAT liability rests with the service recipient. (Steuerschuldnerschaft des Leistungsempfängers)
Reverse Charge, VAT liability rests with the service recipient. (Odwrotne obciążenie)
Reverse Charge, VAT liability rests with the service recipient. (Autoliquidação)
Reverse Charge, VAT liability rests with the service recipient. (Taxare inversă)
Reverse Charge, VAT liability rests with the service recipient. (Omvänd betalningsskyldighet)
Reverse Charge, VAT liability rests with the service recipient. (Prenesenie daňovej povinnosti)
Reverse Charge, VAT liability rests with the service recipient.
Reverse Charge, VAT liability rests with the service recipient. (Inversión del sujeto pasivo)
Reverse Charge, VAT liability rests with the service recipient. (Daň odvede zákazník)
Reverse Charge, VAT liability rests with the service recipient. (Fordított adózás)
Reverse Charge, VAT liability rests with the service recipient. (Αντίστροφη επιβάρυνση)
The place of supply is outside Germany; the service is therefore not subject to German VAT pursuant to Section 3a(2) or (5) of the German VAT Act (UStG). Where the customer is a business, any local VAT, GST or similar tax is to be accounted for by the customer under the applicable reverse charge or self-assessment rules. Any withholding taxes are borne by business customers in accordance with Section 5.5 of our GTC. Any other local taxes are governed by the laws of the customer's jurisdiction.
The place of supply is the United Kingdom. German VAT is not charged pursuant to Section 3a(2) of the German VAT Act (UStG). VAT is to be accounted for by the business customer under the UK reverse charge mechanism.
