| CIS Reverse Charge VAT - Does the reverse charge apply to supply of goods only? |
Resolution | Reverse charge extends to any goods or materials supplied in conjunction with “construction services” and applies to materials that would not typically be reported on for CIS purposes. There may well be instances where a sub-contractor invoices for goods only and the reverse charge will apply because the goods relate to construction services provided, or because that contractor and sub-contractor have applied the reverse charge previously and agree to continue to do so. [BCB:90:CIS - Sales:ECB] |
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