VAT Reverse Charging – are you in the know?
From 1 March 2021, businesses involved in buying and selling construction services will become liable to a domestic VAT reverse charge on certain supplies of construction services.
It is crucial that ECA Members understand these changes and are aware of:
- whether they are affected by the VAT reverse charge
- whether they fall into the category of ‘specified construction services’
- what they need to do prepare from organisational and accounting perspectives
- their responsibilities if they must apply the VAT reverse charge
- in what circumstances they must apply the VAT reverse charge
ECA has produced a range of guidance notes and resources for Members to understand and implement these provisions. Click the links below for more.
Resources and materials for Members include:
*ECA Member-only content