0% VAT Reverse Charge Rule Explained

The % VAT reverse charge rule refers to the amount of VAT a 'customer' (institution/university) would normally have paid for a service or supply, had they purchased the service within their EU country. For each EU country, this VAT % amount may differ.

The reverse charge rule is used by 'suppliers' outside of the EU (Whitehorne Scientific) and the rule for ‘0% reverse charge’ then puts the responsibility of paying/reporting/accounting for VAT back on the customer.