Tools
Reverse Charge Checker — EU, Norway & Switzerland
Check whether reverse charge or import VAT may apply to a transaction involving the EU, Norway or Switzerland. The result distinguishes intra‑EU rules from Norwegian and Swiss national rules.
- ✓ Reverse charge applies to most cross-border B2B services (Article 196)
- ✓ Intra‑EU goods may be supplied at 0% VAT with acquisition VAT in the customer's country (Article 138)
- ✓ VAT treatment depends on transaction type, customer status (VAT ID), and location
- ✓ This tool separates EU VAT Directive scenarios from Norwegian and Swiss national rules
For full audit trails, stored VAT validations, and compliance-ready certificates, use VIESAC.
When does the reverse charge mechanism apply?
The reverse charge mechanism shifts responsibility for accounting for VAT from the supplier to the customer. Inside the EU, it commonly applies to cross-border B2B services under Article 196; intra-EU goods use the separate zero-rated supply and acquisition mechanism under Article 138.
Norway and Switzerland are outside the EU VAT area. Their national rules may require the business customer to account for Norwegian MVA or Swiss acquisition tax on imported services, while imported goods are handled through export, customs and import VAT rules.
This tool provides a quick, high-level indication of the correct VAT treatment, including whether reverse charge applies and a typical directive reference.
For a complete audit trail with stored VAT checks and certificates, you can use VIESAC to generate compliance-ready VAT and reverse charge certificates linked to your validations and invoices.