VAT - Reverse Charge on Construction Services – Notifications to Principal Contractors and Sub-contractors

Details of the new rules for Principal Contractors and Sub-contractors were contained in Revenue eBrief No.26/08.

A letter and a summary leaflet outlining the new VAT rules are due to issue shortly to all principal contractors and subcontractors. The content of the letter will depend on the category of the contractor.

Visit the Revenue Website and click on: Construction Services - New VAT rules for Principal Contractors and Sub-contractors - from 1 September 2008 to view the letter which will issue to each:

• Principal contractor
• Subcontractor (established in the State)
• Principal contractor/subcontractor
• Subcontractor (established outside the State)
• Public Body
• Agent