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A company inquired whether it was necessary to rectify invoices for social housing construction works following the implementation of the reverse charge mechanism. The DGT ruled that, provided the requirements are met, VAT amounts incorrectly charged must be rectified.
Question posed: Application of the reverse charge mechanism.
The reverse charge mechanism applies if the recipient is a business or professional, the operation involves urbanization, construction, or rehabilitation, and a direct contract exists between the developer and the contractor. The recipient must communicate their status as a business and the framework of the operation to the contractor. If VAT amounts have been charged when the reverse charge should have applied, it is necessary to rectify through a corrective invoice including the mention "reverse charge".
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