Revenue: VAT Consolidation Act 2010 Notes for Guidance - Finance Act 2020 Edition
16Reverse charge for certain supplies
Summary
This section provides for various situations where reverse charge provisions apply. Under the reverse charge mechanism, the obligation to pay VAT i...
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.