Legislation published regarding VAT domestic reverse charge in construction delay
11 June 2020
- A Statutory Instrument has been published to govern the delay of the introduction of the VAT domestic reverse charge (‘DRC’) in construction
- See the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) (Change of Commencement Day and Amendment) (Coronavirus) Order 2020 here
- This governs two key changes being:
- A delay to the implementation of the DRC from 1 October 2020 to 1 March 2021, and
- A requirement for the recipient of the supply to confirm in writing whether the DRC need not apply on the basis that they are an end user or an intermediary supplier
If you require any guidance or training on the VAT reverse charge in construction, please call to speak to one of our advisors on 0121 445 6178 or email enquire@aspirepartnership.co.uk.
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