What? Why? How? Of VAT Reverse Charge Mechanism

Under UAE VAT Law, the responsibility to levy, collect and pay tax to the government is on the supplier who is making taxable supplies. Under reverse charge mechanism, on certain notified supplies, the recipient or the buyer of goods or services is responsible to pay the tax to the Government. The key change is the shift in the responsibility of paying tax, which is moved from the supplier to the buyer.

Source: gccfintax.com

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