TaxCompass

    Reverse charge

    Also known as: inversione contabile, reverse charge VAT

    Reverse charge (inversione contabile, DPR 633/1972, art. 17) shifts the obligation to account for VAT from the seller to the buyer. It's common in cross-border B2B services within the EU and in certain domestic sectors: the supplier invoices without VAT and the customer self-accounts for it.1

    What this means for you

    If you invoice EU business clients, you'll often issue invoices without IVA under reverse charge — but you still have reporting obligations (e.g. EU listings). Forfettario taxpayers have specific rules for EU purchases.

    Related terms

    IVAFattura elettronicaPartita IVA

    Sources

    1. 1.Normattiva — DPR 633/1972, art. 17

    Every figure on this page is grounded in primary sources — the same standard as the TaxCompass chat. This is sourced orientation, not tax advice.

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