VAT is normally charged and accounted for by the supplier of the goods or services. However, in certain circumstances Member States may provide that, under the reverse charge mechanism, the recipient of the supply, rather than the supplier, is obliged to account for the VAT due. To further support the objective of a single VAT registration in the Union, rules should be laid down for the mandatory application of the reverse charge mechanism in situations where suppliers are not established and not identified for VAT purposes in the Member State in which VAT is due. When supplying goods or services to a person who is identified for VAT purposes in the Member State where the supply is taxable, those suppliers should apply the reverse charge. For control purposes, such supplies should be reported in the recapitulative statement. In addition to the obligatory use, Member States should also be able to apply the reverse charge mechanism to supplies by non-established traders who supply goods or services to a customer, regardless of the status of the latter. However, supplies that are subject to the margin scheme as set out in Title XII, Chapter 4, of Directive 2006/112/EC should be excluded from the reverse charge mechanism.
Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.
