CIS Reverse charge VAT - How does reverse charge work when we, as a subcontractor are working as a main contractor?
Description
Cause
Resolution

When you are the main contractor in the supplier chain and providing a direct service or project to an end user, then reverse charge VAT is not applicable when that service is not a subcontracted service. In terms of reverse charge the end user (or customer) at the top of the supply chain is excluded from reverse charge VAT.


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