Restaurant
VAT Reverse Charge on Google/Meta Ads
Self-assessing VAT on a digital advertising invoice from a foreign provider.
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Marketing & Advertising Expense | Expense (+) | 500.00 | - |
| VAT Input (Reverse Charge) | Asset (+) | 80.00 | - |
| VAT Output (Reverse Charge) | Liability (+) | - | 80.00 |
| Accounts Payable / Cash | Liability (+) | - | 500.00 |
💡 Accountant's Note
When a Jordanian restaurant buys services from abroad (Google, Meta), it must self-assess the VAT. The Input and Output entries usually net to zero but both must appear on the tax return.
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Expert Analysis by Qusai Ahmad
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Specialized in SAP GUI automation and Middle Eastern tax compliance. Building digital tools for the next generation of finance leaders.