VAT Fundamentals
3.5.Be aware of the reverse charge mechanism for principal contractors and sub-contractors
Sub-contractors are not obliged to charge VAT on their invoices when issued to a principal contractor in...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.