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Contents

Official guidance
VAT Place of Supply of Services

VATPOSS14000 · Reverse charge

  • VATPOSS14100 · Introduction
  • VATPOSS14200 · Law
  • VATPOSS14300 · Services to which the reverse charge applies
  • VATPOSS14400 · Input tax, partial exemption, groups
  • VATPOSS14500 · Time of supply for reverse charges
  • VATPOSS14600 · Valuation
  • VATPOSS14700 · Registration
  1. Reverse charge: contents
  2. Reverse charge: time of supply for reverse charges

VATPOSS14500 | Reverse charge: time of supply for reverse charges

From HM Revenue & Customs · VAT Place of Supply of Services

Guidance on the tax points for reverse charge supplies is covered by the VAT Time of Supply manual (VATTOS).

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