CHARTERED CERTIFIED ACCOUNTANTS AND REGISTERED AUDITORS  
Grow, Nurture, Succeed 
 
CHARTERED CERTIFIED  
ACCOUNTANTS AND AUDITORS 
Grow, Nuture, Succeed 
 
The VAT domestic reverse charge (DRC) for building and construction services takes effect from 1 March 2021. 
Designed to tackle VAT fraud in the construction sector, the measure has been postponed twice already. This time, however, it’s for real. This pdf document explains in detail the changes that are being made.  
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