Second VAT Simplification
31/07/1996
Query
Contract work carried out in this State for VAT-registered customers in other Member States who provide their own labels and packaging materials that are incorporated in the final product.
Decision
It was agreed that the contract work would be extended to include packaging and labelling giving rise to a reverse VAT charge in the hands of the customer in the other Member State.
Value Added Tax
Section 5 (6), Value Added Tax Act, 1972
Origin: Indirect Taxes Policy and Legislation
File ref:A/399