The new Reverse Charge in the construction sector: first clarifications
Following the extension of the application of the reverse charge for VAT1 purposes, carried out by Law no. 190/2014 (hereinafter the 2015 Stability Law), to further services rendered in the construction sector, the Financial Administration deemed it appropriate to intervene on the merits, with the publication of Circular no. 14 / E of 27 March 2015.
This Circular has provided the first useful clarifications to better identify the transactions covered by the reverse charge regime, in order to allow operators in the sector an easier application of the provisions in question.
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