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Accounting Journal
The confusion surrounding the VAT reverse charge

The confusion surrounding the VAT reverse charge

Asif Patel's avatar
Asif Patel
Jul 12, 2024
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Accounting Journal
Accounting Journal
The confusion surrounding the VAT reverse charge
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VAT can be confusing at the best of times, with the reverse charge being arguably one of the more complex applications. It does not help that different rules depend on different scenarios. For example, the reverse charge mechanism does not apply in the case of a zero-rated supply of services (e.g. most food items and children’s clothing).

Under the UK VA…

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