18.01.2018
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VAT on supplies of construction products (3/3/18)

Tax VAT
The new year has begun with substantial changes to VAT treatment. The new wording of section 142 of the VAT Act extends reverse-charge VAT on construction services to cover supplies of construction products as well. In this article we explain how taxpayers can determine whether a product fits the definition of a construction product in order to apply the new VAT rules correctly.

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