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Indirect Tax Update - Transactions involving used metals
Transactions involving used metals
Transactions involving used metals
Highlights
- Indirect Tax Update Transactions involving used metals
Indirect Tax Update
Transactions involving used metals
The purpose of this Indirect Tax Update is to explain the recent amendment to the VAT legislation with the addition of Article 11C.
Article 11C is the second Article (after A11B – supplies of services or goods and services in the construction industry) which requires for output VAT to be accounted for under the reverse charge mechanism. This Article relates to the trading of used or/and scrap metals.
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