# What is reverse charge VAT and when does it apply?
Reverse charge VAT is a special VAT treatment where the customer, not the supplier, accounts for VAT. It commonly applies to construction services under CIS, supplies of mobile phones and computer chips, and certain cross-border services within the EU. When reverse charge applies, no VAT is added to the invoice, but it must be clearly marked as 'reverse charge'.
## Related Topics
- reverse charge VAT
- VAT reverse charge
- UK reverse charge
- CIS reverse charge