reverse charge
for about 7/8 years it works like this:
the invoices made to VAT number holders
(builders, tilers, etc.) must be without VAT.
vat pay the bill recipient.
all work for private customers or VAT number holders
who do personal work.
the invoice must include VAT
you have to pay the vat.
does not work google translate ....
I hope you understand
[automerge]1567622754[/automerge]
They don’t make it easy reading do they!
Looks like it applies to the vat registered selling to vat registered?
Maybe....
yes, but not for personal work.
example: a builder builds his own house,
invoice must also include VAT
[automerge]1567623065[/automerge]
this procedure is for those who issued false invoices, took the money from the VAT and threw the bill into the basket.
without registering it, a cross-check was needed to find the evader.