HMRC Updates VAT Notice 735: Domestic Reverse Charge and Electric Vehicle Charging Exemption

• HMRC updated VAT Notice 735 on the domestic reverse charge procedure.
• A new section (3.5.4) was added about electric vehicle charging.
• The update clarifies that the reverse charge does not apply to electricity supplied at EV charging points.

Source: claritaxnews.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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