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The Reverse Charge Mechanism

Author

Listed:
  • Elena STĂNCIULESCU

    (Bucharest)

Abstract

In this article we aim to present the aspects of the goods and services delivery that qualifies for reverse charge, given the fact that the scope of the reverse charge extended even more in the last period of time. It is very important that any professional accountant is acquainted with all the operations that qualify for reverse charge because, if this is not applied, respectively in a situation where the supplier/ provider issues a VAT invoice for these operations and does not mention „reverse charge” and the beneficiary deducts the tax written in the invoice, the supplier/provider loses their right to deduct related to that acquisition of goods or services.

Suggested Citation

  • Elena STĂNCIULESCU, 2020. "The Reverse Charge Mechanism," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(8), pages 45-52, August.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:8:p:45-52
    DOI: 10.37945/cbr.2020.08.06
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    More about this item

    Keywords

    VAT; reverse charge; supplier/provider; beneficiary; VAT deduction;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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