| | CIS Reverse Charge VAT - We are partially exempt for VAT purposes. If we receive service invoices from CIS Suppliers do we have to implement this legislation also? |
| Resolution | Continue to apply your partial exemption as you do today - the only difference will be that if you receive a construction reverse charge invoice from your supplier there will be no VAT to physically pay over to your supplier - instead you will include it as output VAT in box 1 of your VAT Return. [BCB:90:CIS - Sales:ECB] |
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