Skip to content
homola cargo

VAT

Reverse charge

In short

A mechanism where the buyer, not the seller, accounts for the VAT on a transaction.

Updated 16 August 2026

The buyer declares and deducts the VAT in the same return, so the net cash effect is nil while the reporting obligation remains.

This is general information, not advice for a specific shipment. Rules change; check the official source or ask us about your consignment.