The VAT rules in the construction sector in the Principality of Monaco are complex and particular. Whether you are a subcontractor or a main contractor in Monaco, we summarize for…
The French Finance Act for 2026 harmonises the VAT rates applicable to household waste collection and treatment services. With effect from 1 March 2026, all household waste collection and treatment services are subject to a single reduced VAT rate of 5.5%. This brings to an end the previous patchwork of different rates depending on the...
Ruling of 24 February 2026, n° 497507 The Conseil d’État ruled on the scope of the VAT reverse charge mechanism applicable to subcontracting in the construction sector under Article 283, 2 nonies of the French Tax Code. The mechanism applies where services are directly linked to a construction, renovation, transformation or demolition project. The...
Usually, VAT is payable by the supplier of services or the seller of goods. However, the European directive allows EU Member States, for domestic transactions carried out on their territories, to make the customer liable for VAT by applying the reverse charge mechanism. Belgium has opted to apply this mechanism to the construction sector in...
The Spanish Finance Bill for 2023 includes measures to modify the existing reverse charge system in Spain.
These include:
L’extension du mécanisme d’autoliquidation domestique (entre assujettis établis et identifiés à la TVA en Espagne) pour la livraison de déchets plastiques et de matières textiles
La suppression du mécanisme d’autoliquidation pour les...
The reverse charge mechanism is not currently availale for the construction and building services sector. It was due to come into force on 01/10/2019 and has now been postponed until 1st October 2020. This mechanism will not be available for certain services. The following services are excluded: drilling for or extraction of oil or natural...
