TaxTMI 
TaxTMI 
Professional Fees Cover Under Reverse Charge Mechanism?
Reverse Charge Mechanism
09 Feb 2022 
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Reverse Charge Mechanism: Advocate services attract reverse charge while most professional services remain outside reverse charge liability.
Whether professional fees attract the Reverse Charge Mechanism depends on the service's nature and applicable notifications: Advocate services and directors' services to companies (non-employee) are within reverse charge scope, whereas the broader set of listed professional services are generally not subject to reverse charge merely by virtue of the provider's professional status. (AI Summary)
Whether professional fees attract the Reverse Charge Mechanism depends on the service's nature and applicable notifications: Advocate services and directors' services to companies (non-employee) are within reverse charge scope, whereas the broader set of listed professional services are generally not subject to reverse charge merely by virtue of the provider's professional status. (AI Summary)