TaxTMI 
TaxTMI 
IS THE REVERSE CHARGE MACHANISM APPLICABLE ON SERVICE PROVIDED BEFORE 01/07/2012 BUT BILL RAISED AND PAYMENT MADE AFTER 30/06/2012?
APPLICABILITY OF REVERSE CHARGE MACHANISM
04 Aug 2012 
2 Replies 
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Reverse charge mechanism not applicable where point of taxation and liability were fixed before rule change, despite later payments.
Where the point of taxation for a service has been determined and the entire tax liability affixed before the new reverse charge provisions take effect, the new provisions do not apply; payments made after the effective date do not impose additional reverse charge liability on the service receiver. (AI Summary)
Where the point of taxation for a service has been determined and the entire tax liability affixed before the new reverse charge provisions take effect, the new provisions do not apply; payments made after the effective date do not impose additional reverse charge liability on the service receiver. (AI Summary)