- Amendment to VAT Act expands Article 76a’s reverse charge mechanism for construction services.
- Previously, Article 76a applied only to Group F – Construction services.
- Now also applies to M/68.120 (Development of building projects) and O/81.220 (Cleaning of newly built premises).
- Mandatory use of Article 76a for these services between two VAT registered taxable persons.
Source: taxand.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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