Policy paper

Revenue and Customs Brief 4 (2019): VAT - domestic reverse charge for businesses trading in renewable energy certificates

This brief will explain how the domestic reverse charge will operate.

• From: HM Revenue & Customs
• Published: 13 June 2019

Documents

Revenue and Customs Brief 4 (2019): VAT - domestic reverse charge for businesses trading in renewable energy certificates

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Details

This brief provides guidance on how the domestic reverse charge will operate. It should be read with Notice 735: VAT domestic reverse charge on specified goods and services.

You should read this brief if you’re a business registered or liable to be registered for VAT that buys or sells renewable energy certificates.

You can find more information on the policy in the VAT: reverse charge for renewable energy certificates policy paper.

Published 13 June 2019