Local businesses receiving the following services from non-resident suppliers are required to account for VAT on a reverse charge basis ('recharge VAT') where the non-resident supplier does not appoint a local tax agent:
- Ìý
•ÌýÌýÌýÌý Management and consultancy services.
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•ÌýÌýÌýÌý Technical or advisory services.
- Ìý
•ÌýÌýÌýÌý Marketing information and sales promotions.
- Ìý
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Web page updated on 17 Mar 2025 17:43