Reverse charge

Reverse charge

Reverse charge may mean:
* In placing telephone calls, "reversing charges" is also known as a Collect call.
* With rechargeable batteries, a mistake in use or charging may lead to Reverse charging.


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  • reverse-charge — UK US adjective [before noun] UK (US collect) ► COMMUNICATIONS used to describe a phone call which is paid for by the person who receives it: »We made a reverse charge call to the New York office …   Financial and business terms

  • reverse charge — In the context of value added tax (VAT), where certain specified standard rated services (listed in Schedule 5, Value Added Tax Act 1994) are supplied to a person in the UK by a trader outside the UK (inside or outside the EU), the UK recipient… …   Law dictionary

  • Reverse Charge — Das Abzugsverfahren (int.: Reverse Charge) ist eine Sondernorm im Umsatzsteuerrecht, die den Übergang der Steuerschuldnerschaft regelt. Nach derzeit geltendem Umsatzsteuergesetz muss ein Leistungserbringer die Umsatzsteuer vom Leistungsempfänger… …   Deutsch Wikipedia

  • reverse-charge — adj Brit : ↑collect, 2 a reverse charge phone call …   Useful english dictionary

  • reverse-charge call — UK US noun [countable] [singular reverse charge call plural reverse charge calls] british a telephone call that the person you are calling agrees to pay for. The American word is collect call . Thesaurus: telephone calls and types of telephone… …   Useful english dictionary

  • reverse charge call — reverse charge calls N COUNT A reverse charge call is a telephone call which is paid for by the person who receives the call, rather than the person who makes the call. [BRIT] (in AM, use collect call) …   English dictionary

  • reverse-charge call — UK / US noun [countable] Word forms reverse charge call : singular reverse charge call plural reverse charge calls British a telephone call that the person you are calling agrees to pay for. The American word is collect call …   English dictionary

  • reverse-charge call — re,verse charge call noun count BRITISH a COLLECT CALL …   Usage of the words and phrases in modern English

  • reverse charge — Normally, it is the supplier of goods or services who must account to HM Revenue & Customs for any VAT due on supplies. In certain situations, however, it is the customer who must account for the VAT instead. Also known as Tax Shift. HM Customs & …   Financial and business terms

  • reverse-charge — /rəˈvɜs tʃadʒ/ (say ruh vers chahj) adjective (of a telephone call) paid for by the person receiving the call …  

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