Reverse Charge VAT Liability Checker

Caller transaction/jurisdiction/date verified reverse-charge criteria, obligation not inferred from place-name. Independently declared positive evidence requirements; overlapping/unknown classes retained. Caller independently establishes matching units, evidence, method edition and applicability; output is not compliance, diagnosis, work-safety approval, geological identity or validated hazard prediction.

Description

A reverse-charge VAT review depends on transaction and jurisdiction facts under an applicable rule.

A reverse-charge VAT review depends on transaction and jurisdiction facts under an applicable rule.^[1]

This checker evaluates your declared positive evidence requirements instead of inferring liability from place names.

When to use Reverse Charge VAT Liability Checker

Use this tool when you need to review whether explicit class requirements are contradicted or fully witnessed. Establish jurisdiction, tax year, applicable authority, and eligible amounts or evidence before entering values.

How to use Reverse Charge VAT Liability Checker and understand its results

Establish jurisdiction, tax year, applicable authority, and eligible amounts or evidence before entering values.
Enter callerReverseChargeClassIds, callerReverseChargeRequiredEvidence, observedReverseChargeEvidence, knownReverseChargeEvidenceFlags, following the field table and rules below, then run the tool.
Read compatibleCallerClasses, fullyWitnessedCallerClasses. Use the output meanings below to interpret units, signs, flags, and any nested result fields.
Correct reported input issues and run again. For a successful result, check the stated evidence coverage and assumptions before using it in your review.

Input field	Meaning	Value type	Requirement
callerReverseChargeClassIds	Caller reverse charge class ids	list of string	Required
callerReverseChargeRequiredEvidence	Caller reverse charge required evidence	numeric matrix	Required
observedReverseChargeEvidence	Observed reverse charge evidence	list of number	Required
knownReverseChargeEvidenceFlags	Known reverse charge evidence flags	list of number	Required

Provide unique nonblank class IDs, a nonempty rectangular binary requirements matrix with one row per class and one column per evidence item, aligned binary observed and known flags, and at least one required positive witness per class. A required known-zero observation contradicts a class. Unknown requirements leave it compatible but not fully witnessed. Return all compatible and all fully witnessed class IDs in supplied order; a zero requirement means that column is ignored, not a required negative fact.

compatible_c=∀j(required_cj=0 or known_j=0 or observed_j=1); witnessed_c=∀j(required_cj=0 or (known_j=1 and observed_j=1))

Symbols follow the input and output meanings and the calculation rules above.

Output field	Meaning	Value type
compatibleCallerClasses	Compatible caller classes	list of string
fullyWitnessedCallerClasses	Fully witnessed caller classes	list of string

json

{
  "input": {
    "callerReverseChargeClassIds": [
      "a",
      "b"
    ],
    "callerReverseChargeRequiredEvidence": [
      [
        1,
        0
      ],
      [
        0,
        1
      ]
    ],
    "observedReverseChargeEvidence": [
      1,
      0
    ],
    "knownReverseChargeEvidenceFlags": [
      1,
      0
    ]
  },
  "output": {
    "compatibleCallerClasses": [
      "a",
      "b"
    ],
    "fullyWitnessedCallerClasses": [
      "a"
    ]
  }
}

Limitations and assumptions

These are user-defined positive-evidence screens. Multiple classes may remain, no class may qualify, and missing evidence must be resolved independently. Fully witnessed requirements do not establish that the supplied classification rules are legally or scientifically complete.

Missing required fields, unknown fields, wrong types, and violated calculation rules are input issues. Numeric values must be finite; nonfinite results are rejected. Evidence arrays must be dense, with no missing cells. Numeric observation lists allow at most 10,000 entries, subject to any smaller bounds stated above. String lists allow at most 128 strings of at most 128 characters. Numeric matrices are limited to 128 rows and 128 entries per row, with rectangularity required where stated.

Alternative or Complementary methods

For a related review, use VAT GST Rate Country Lookup: VAT and GST rates depend on jurisdiction, product or service, and tax point. This lookup retrieves your verified rate record with its source, context, and as-of date. For a complementary step, use VAT Registration Threshold Turnover Checker: A VAT turnover threshold comparison requires turnover measured over the applicable period and a verified threshold in the same currency. The result records numerical position relative to that threshold.

References

Reverse Charge VAT Liability Checker — tool.io

Similar or alternative tools

VAT GST Rate Country Lookup
VAT and GST rates depend on jurisdiction, product or service, and tax point. This lookup retrieves your verified rate record with its source, context, and as-of date.
VAT Registration Threshold Turnover Checker
A VAT turnover threshold comparison requires turnover measured over the applicable period and a verified threshold in the same currency. The result records numerical position relative to that threshold.