UK Reverse Charge on Construction Services

As of 1 October 2019, B2B supplies of most building and construction services will no longer require the supplier to charge UK VAT but will be reverse chargeable for the customer (see here for the rules). The application of the law is complex as it applies to services covered by the UK’s “CIS” scheme for…

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German VAT Invoice Requirements

Two recent ECJ cases that were joined into one hearing continue the trend of the last few years of rolling back the German authorities’ one-time insistence on pedantically precise details on VAT invoices. The cases concern addresses on VAT invoices, and whether they need to be precisely the address at which the supplier carried out…

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Indian GST on SSC Services

In a recent state appeal court case the authorities found that an SSC provider that involved itself in customer documentation and contract processing for its client was involved in intermediary services with respect to its client’s supply of goods, rather than classic office support services.  This caused it to lose its zero ratings for back-office…

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