Hello ladies and gentlemen, 

 

Can anyone more experienced answer me can I charge  21% Vat :

I am selling my services per hour a day as a

Subcontractor to the company who hires me contractor 

Let's say for example:

My wage is 65 eur per hour 

I did 40 hours a week

 

(65x40) x 1.21 =3146 eur with vat 

65x40=2500 eur

 

Can I send invoice with 21% vat or with reversed charged vat scheme? 

 

Construction industry - Montage of heavy machinery modernization and maybe remodeling industrial immovable property. 

But it's not real estate 

That's what we are doing for client 

But company who hires my services is rather in production industry than construction 

 

Sry guys but I can't find it on Google

Regards 

 

Usually the reverse charge is only applicable in case you are performing physical labor on immovable tangible assets or ships. It doesn't necessarily mean real estate. An immovable tangible asset is an object, plant, building, even minerals, that are durably connected to the ground either via a structure or directly.

 

So your work on an immovable industrial machine that is attached to the ground could qualify for reverse vat.

 

But work on movable heavy machinery doesn't, unless it's a ship