CIS Reverse Charge VAT - As a contractor, should our materials suppliers still charge VAT to us with the reverse charge?
Description
Cause
Resolution

HMRC advise "There is an important difference between CIS and the reverse charge where materials are included within a service. The reverse charge applies to the whole service whereas CIS payments to net status sub-contractors are apportioned and no deductions are made on the materials content."

You can find out more about this at GOV.UK

[BCB:90:CIS - Sales:ECB]

 

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