Domestic Reverse Charge Delayed

The introduction of the domestic reverse charge for construction services will be delayed for 5 months from 1st October to 1st March 2021, because of the impact of the coronavirus pandemic on the construction industry.

There will also be an amendment to the original legislation, to make it a requirement for businesses to be excluded from the reverse charge because they are end users or intermediary suppliers, they must inform their subcontractors in writing that they are the end user or intermediary supplier.

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