CIS Information

DOMESTIC REVERSE CHARGE VAT

R3 Repairs Limited (R3) and East Lothian Housing Association (ELHA) are within a VAT group. Where you undertake services for R3 relating to an ELHA property, R3 is deemed to be an end user and supplies are not subject to Domestic Reverse Charge VAT. ELHA property works order numbers begin with a 3. Where services do not relate to an ELHA property, R3 is deemed to be a contractor and supplies should be reverse charged.

INVOICE REQUIREMENTS

Please issue a separate invoice for each official order and include the completion date and time.