Circular on application of reverse charge mechanism published

Circular A.1439 provides clarifications on the application of the reverse charge mechanism under article 199a of the VAT Directive as implemented into article 39a paragraph 5 of the Greek VAT Code. The circular sets up the details of using the electronic application to determine whether the recipient is a taxable person with the right to deduct input VAT as per article 39a(5) of the VAT Code.

Source aade

---

---