It is a mechanism by which the VAT-registered customer becomes liable for the VAT instead of the supplier, and is responsible for all obligations stipulated in the agreement and local law.
The reverse charge mechanism is applied only to services received by a VAT-registered customer from a non-resident supplier in the GCC region, which are inherently subject to VAT.
There are several examples of services subject to VAT under the reverse charge mechanism, such as:
Legal and consultancy services
Subscription and membership services
Advertising services