VAT – NEW Builds

Forum Categories › GENERAL VAT DISCUSSIONS › VAT – NEW Builds

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  • 10 February 2022 at 14:05 #55788
    Vanessa
    Member

    Hi everyone

    I couldn’t get back to the original thread regarding New Builds and VAT and installation of alarm systems.

    My client (contractor) has received a purchase invoice from a subcontractor who is supplying and fitting the alarm system to a new build dwelling that is being built.  The invoice has been issued at Zero VAT.  My question is this; is the invoice correct to be zero rated even though the subcontractor – service supplied is not within the CIS sector?  

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