Pierrepont Accountants

Day: 18 November 2020

The Construction Industry Scheme (CIS) VAT reverse charge – whom and what is involved and what to watch out for?

The CIS VAT domestic reverse charge measure will apply to supplies of construction work from 1 March 2021. It only applies to construction supplies made by a business to business and when all the following criteria are met: The supply for VAT consists of construction services and materials. Both supplier and customer are registered for VAT …

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