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Home / De-Voil /Part V3 Supplies, acquisitions and imports /Division V3.4 Input tax /Transactions giving rise to input tax credit / V3.425 VAT recovery in relation to the reverse charge
Commentary

V3.425 VAT recovery in relation to the reverse charge


Part V3 Supplies, acquisitions and imports

Input tax

In certain circumstances the requirement to account to HMRC for the VAT due on supplies is transferred from the supplier to the customer under a procedure known as the reverse charge. The reverse charge can apply to the following:

  1. Ìý

    •ÌýÌýÌýÌý services received from abroad – see V3.231

  2. Ìý

    •ÌýÌýÌýÌý goods received from abroad – see V3.231A

  3. Ìý

    •ÌýÌýÌýÌý gas, electricity, heat and cooling received from abroad – see V3.232

  4. Ìý

    •ÌýÌýÌýÌý specified goods and services that are subject to a domestic reverse charge – see V3.233

  5. Ìý

    •ÌýÌýÌýÌý construction services that are subject to a domestic reverse charge – see V3.234

  6. Ìý

    •ÌýÌýÌýÌý gold that is subject to a domestic reverse charge – see V5.143

Supplies of services received from abroad and treated as made by the recipient under the reverse charge provisions are not taken into

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Web page updated on 17 Mar 2025 13:15