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A public company promoting a construction project asks whether the reverse charge mechanism should apply and how to rectify incorrectly issued invoices. The DGT responds that the reverse charge mechanism is applicable and that the rectification of undue tax liability is carried out through a corrective invoice.
Question raised: Application of the reverse charge mechanism rule for Value Added Tax. Rectification of incorrectly issued invoices.
The reverse charge mechanism applies when the recipient is an entrepreneur or professional, the operation involves urbanization, construction, or rehabilitation, and has the nature of a works execution. The promoter is the taxable person for the operation even if the pro rata rule is applied. To rectify incorrectly charged tax amounts, a corrective invoice must be issued in accordance with the Invoicing Regulations.
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