English Dictionary

reverse charge

フレーズ

(taxation) Phrase added to invoice to indicate that receiver of the goods or services in another member state of European Union is responsible for paying VAT.

日本語の意味

EU加盟国内で商品またはサービスを受け取る側が付加価値税（VAT）の納付責任を負うことを示すため、請求書に記載される表示（逆課税）を指す。

Please note that reverse charge has been applied to this invoice because the recipient of the services is located in another EU member state and is therefore responsible for paying VAT.

この請求書には、サービスの受領者が別のEU加盟国に所在しているため、付加価値税は受領者が負担する受取人負担（逆課税）が適用されています。

意味（1）

(taxation) Phrase added to invoice to indicate that receiver of the goods or services in another member state of European Union is responsible for paying VAT.

This delivery is subject to reverse charge in the country of receipt.