Tools
Reverse Charge Checker — EU, UK, Norway & Switzerland
Check whether reverse charge or import VAT may apply to a transaction involving the EU, United Kingdom, Norway or Switzerland. The result uses EU rules or the applicable UK, Norwegian or Swiss national law.
- ✓ 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 UK, Norwegian and Swiss national rules
For full audit trails, stored VAT validations, and compliance-ready certificates, use VIESAC.
When may 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.
Great Britain, Norway and Switzerland are outside the EU VAT area and use national rules. UK services follow the VAT Act 1994, Norway applies its imported-services rules, and Switzerland uses acquisition tax. Goods crossing these borders are normally handled through export, customs and import VAT rules. Northern Ireland goods using an XI VAT number are a separate EU-aligned case.
This tool provides a quick, high-level indication of the VAT treatment, including whether reverse charge may apply and the relevant EU or national legal 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.