Reverse charge
The case in which the obligation to settle the tax passes from the seller to the buyer.
For certain transactions, the supplier issues an invoice without output tax and the recipient self-accounts for it. The invoice must state the reverse charge explicitly.
An example
It is common in some services received from a supplier not established in Andorra.
The typical mistake
Issuing or accepting an invoice without the required wording. Without it, the document does not show the treatment applied.
How it appears in AndCompta
Mark the line and the invoice is issued without an IGI amount and with the required wording in the footer. The period register treats it as reverse charge rather than an ordinary exempt transaction.
Where we explain it in depth
Related terms
This definition is general information, not tax or accounting advice. For your specific case, consult a professional and always check the official source.