0 0 Votes

Reverse Charge Invoice: Note in the national languages of the EU

Info by Never Rich Enough | 10/03/2019 at 18:38

Anyone who uses the reverse charge procedure for business to business (B2B) services between companies in the EU pursuant to the Value Added Tax Act and therefore issues an invoice without value added tax must note the following in addition to the usual information on the invoice:

The invoice must include both, the value added tax identification number (VAT number) of the service provider as well as the VAT number of the recipient of the service and it must include a note indicating the tax liability of the service recipient written in the recipient's local language.

In English, this note is "Reverse Charge". The following table contains a translation of the note into the national languages of the EU.

LanguageNote Text
Bulgarianобратно начисляване
Croatianprijenos porezne obveze
Czechdaň odvede zákazník
Danskomvendt betalingspligt
DutchBtw verlegd
EnglishReverse Charge
Estonianpöördmaksustamine
Finnishkäännetty verovelvollisuus
FrenchAutoliquidation
GermanSteuerschuldnerschaft des Leistungsempfängers
GreekΑντίστροφη επιβάρυνση
Hungarianfordított adózás
Italianinversione contabile
Latviannodokļa apgrieztā maksāšana
LithuanianAtvirkštinis apmokestinimas
MalteseInverżjoni tal-ħlas
Polishodwrotne obciążenie
PortugueseAutoliquidação
Romaniantaxare inversă
Slovakprenesenie daňovej povinnosti
SlovenianReverse Charge
Spanishinversión del sujeto pasivo
SwedishOmvänd betalningsskyldighet

Source: RICHTLINIE 2010/45/EU DES RATES vom 13. Juli 2010 zur Änderung der Richtlinie 2006/112/EG über das gemeinsame Mehrwertsteuersystem hinsichtlich der Rechnungsstellungsvorschriften (COUNCIL DIRECTIVE 2010/45/EU OF THE COUNCIL from 13 July 2010 amending the directive 2006/112/EG on the common system of value added tax regarding the rules on invoicing).

ReplyPositiveNegative

About the Author

Avatar AuthorThe author has not added a short description to his profile yet.
Show Profile | Message

 

Related Topics

CSS for <sub> and <sup>
Question | 3 Answers
World Cup Host Countries
Info | 0 Comments

Important Note

Please note: The contributions published on askingbox.com are contributions of users and should not substitute professional advice. They are not verified by independents and do not necessarily reflect the opinion of askingbox.com. Learn more.

Participate

Ask your own question or write your own articles on askingbox.com. How to do.