The reverse charge mechanism consists in transferring the VAT settlement obligation from the supplier to the buyer. A reverse charge transaction exempts a taxable person supplying goods or service from the obligation to pay VAT. As a consequence, the seller issues a sales invoice without VAT, with the annotation "reverse charge" and prepares a VAT-27 declaration. On the other hand, the entity obliged to charge VAT is the buyer, who at the same time retains the right to deduct input VAT on the purchase.

What is a uniform control file?

The single control file (JPK) is a set of data on economic operations for a given period, generated from the IT systems of the economic entity through direct export in a standardized structure and format to tax authorities and fiscal control authorities.