VAT – Reverse charge. According to the Director of National Revenue Information, building services settled by a consortium member via the leader are subject to reverse charge for VAT purposes (see private tax ruling of 17 March 2017, ref. 1061-IPTPP2.4512.17.2017.2.SM).
In the maze of regulations: reverse charge between consortium members in the construction industry
Date: 12 June 2017