For the VAT Reverse Charge, the VAT is passed on to the customer instead of the supplier. This is used mostly in the sectors such as construction or for cross border services within the EU. If the above service is being paid to you as a business you will have to treat this as if you charged yourself and report the VAT. The VAT is included in your own VAT return and not on the invoice from the supplier. Compliance under the reverse charge rules requires accurate invoicing and proper bookkeeping.