To implement the principle of territoriality and to avoid distortion of competition, certain services are chargeable to VAT in a country other than that in which the supplier is established. Thus, sometimes where a supply is made, it is treated as if it had been made by the customer (the recipient), rather than by the person who really made the supply. This is known as the ‘reverse charge’ (or the ‘tax shift’). The ‘reverse charge’ provisions operate as a self-supply.

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