What is Reverse Charge? VAT and GST Reverse Charge Explained
Reverse charge explained from the legal texts: when the customer, not the supplier, accounts for VAT or GST. EU Articles 193–199b, the 31 December 2026 end date of the optional domestic reverse charge and the Quick Reaction Mechanism, the mandatory Article 194 rule from 1 July 2028, invoice wording, a worked example, and the UK, India, Australia, Japan and Norway rules.