VAT Reverse Charge for Building and Construction Services Manual

VATREVCON32400 - How the construction reverse charge works: Who needs to apply the construction reverse charge: Undisclosed agents

A supplier may bill specified services via an 바카라 사이트˜undisclosed agent바카라 사이트™. This is where the supplier raises a VAT invoice to the agent, and the agent then raises a VAT invoice to the customer. While the contractual relationship is only between the supplier and the customer, the whole chain is subject to the reverse charge. The supplier is making a supply to the undisclosed agent, and must apply the reverse charge, and the undisclosed agent is making a supply to the customer, and must also apply the reverse charge. For more information on such billing arrangements, see VTAXPER37900.