What are the different from vat to rvat?

VAT (Value Added Tax) is a consumption tax levied on the value added to goods and services at each stage of production or distribution. RVAT (Reverse Value Added Tax) typically refers to a mechanism where the responsibility for paying the VAT shifts from the seller to the buyer, commonly used in specific sectors or transactions. This approach is often implemented to combat tax evasion and ensure compliance from buyers, particularly in industries with a high risk of fraud.