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.
Documents
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.