VAT News

UK-Consultation into reverse charge in the construction industry

HMRC have recently released a consultation document seeking comments on the potential introduction of a domestic reverse charge mechanism within the construction industry. The idea behind such a mechanism would be to reduce fraud in the sector, and follows successful reverse charge implementations in the mobile phone and computer chip sector.

Many other EU member states have already implemented a reverse charge to construction services.

Related articles

Why overlooking the VAT determination process is detrimental in the era of tax digitalisation

As tax moves into the digital world, hundreds of thousands of organisations across Europe will face substantial challenges when it comes to adhering to VAT.

Read more
Infringement Proceedings Brought Against Germany Over E-commerce VAT Rules

The European Commission decided to initiate formal infringement proceedings against Germany over section 22f & 25e of the German VAT Act.

Read more
HMRC Issue Letters on No-Deal Brexit Advice For UK Businesses Trading within the EU

HMRC letters to VAT-registered businesses trading with the EU explaining how to prepare for changes to customs, excise and VAT if the UK leaves the EU without a deal.

Read more