Reverse charge of VAT in the construction sector (Article 394 of the VAT Directive) VAT is normally payable by the person supplying the goods or services. In order to combating fraud, Member States where VAT is due
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Reverse charge of VAT in the construction sector (Article 394 of the VAT Directive) VAT is normally payable by the person supplying the goods or services. In order to combating fraud, Member States where VAT is due