data/reverse-charge.json

312 bytes · view raw

[
  {
    "jurisdiction": "GB",
    "validFrom": "2021-03-01",
    "validTo": null,
    "disregardBasisPoints": 500,
    "invoiceWording": "Reverse charge: customer to pay the VAT to HMRC. S55A VATA 94 applies.",
    "source": "VATA 1994 s.55A; HMRC VAT reverse charge technical guide (from 1 March 2021)"
  }
]