VATREVCON33000 - How the construction reverse charge works: End users and intermediary suppliers: contents

  1. VATREVCON33100
    End users
  2. VATREVCON33200
    5% disregard - end users
  3. VATREVCON33300
    Intermediary suppliers
  4. VATREVCON33400
    End user notification
  5. VATREVCON33500
    Different treatment by qualifying end user and intermediary businesses
  6. VATREVCON33600
    Utility companies as end users
  7. VATREVCON33700
    Local authorities and other public bodies as end users
  8. VATREVCON33800
    Sale and leaseback arrangements
  9. VATREVCON33900
    Joint ventures