New VAT rules for Principal Contractors and Sub-contractors
A new system of accounting for VAT for within the construction industry was introduced on 1st September 2008.
Full details of the new rules: (PDF, 656KB)- Summary leaflet for principals and sub-contractors (PDF, 198KB)
- Frequently Asked Questions - VAT - Reverse Charge in the construction industry (PDF, 58KB)
- Checklist for practitioners (PDF, 100KB)
- Checklist for principal contractors (PDF, 88KB)
- Checklist for sub-contractors (PDF, 88KB)
- Checklist for Public Bodies (PDF, 119KB)
- eBrief No. 26/2008
- Letter to principal contractor (PDF, 31KB)
- Letter to subcontractor (established in the State) (PDF, 31KB)
- Letter to principal/subcontractor (PDF, 30KB)
- Letter to Public Body (PDF, 31KB)
- Letter to subcontractor (non-established) (PDF, 33KB)
- Letter to agent (PDF, 33KB)
- Direct Debit Letter to Principals and Principal/Sub-contractors (PDF, 25KB)
- Direct Debit Letter to Sub-contractors (established and non-established) (PDF, 24KB)
- Frequently Asked Questions - Direct Debit and impact of VAT Reverse Charge (PDF, 93 KB)
