The VAT domestic reverse charge for building and construction services is now scheduled to come into effect from 1 March 2021. The original introduction date was changed from 1 October 2019 to 1 October 2020 and revised again in June 2020 due to the impact of the coronavirus (COVID-19). The legislation has not changed since it was enacted in 2019 except for a useful alteration to the requirements placed on ‘end users’ and ‘intermediary suppliers’.
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