- The VAT reverse charge mechanism applies to contracting work in the horticultural sector, as confirmed by the Turnover Tax Knowledge Group.
- This mechanism is relevant because the work involves services related to immovable property, specifically crops and land in the open ground, as well as greenhouses.
- Examples of such services include topping, turning, harvesting crops, milling and digging soil, and maintaining greenhouses, often performed by subcontractors.
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