VAT reverse charge

Usually, the seller is liable for value added tax. The VAT reverse charge mechanism applied in the construction industry means that VAT liability for certain construction services is carried by the buyer rather than the seller. This means that the buyer must calculate and pay the VAT. Note that the reverse charge mechanism is not applied if construction services are sold to a private person or if goods (e.g. building materials) are being sold instead of services. You can read more about VAT reverse charge here: https://www.vero.fi/en/businesses-and-corporations/taxes-and-charges/vat/vat-in-different-lines-of-business/vat-reverse-charge-in-the-construction-sector/

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