- [[European Taxation]] [[Taxation in Estonia]] [[Belastingen in Nederland]] - Date Created: [[2020-09-29]] - A VAT reverse charge occurs when two companies with a VAT number interact, and only one of them is required to pay VAT. The other can then add a clause to the bill that says "The purchase is liable to Intra-Community supply 0%, Reverse charge". - [[When a company does not need to pay VAT]]