Construction VAT

Reverse charge, split payment or IVA?

The correct VAT regime for a construction invoice, and the exact wording to print on the fattura.

Your inputs

€

VAT regime

RegimeReverse charge
VAT rate
22%
VAT on the invoice
€0
Total you collect
€10,000
Wording to put on the fattura

Operation subject to reverse charge under art. 17 of DPR 633/72: VAT payable by the recipient. Invoice issued without VAT.

Legal reference: Art. 17 c.6 lett. a) DPR 633/72 (building subcontracts)

A simplified guide to the main cases; edge cases (beni significativi at 10%, mixed works, non-resident customers, specific exemptions) need a check. Reverse charge and split payment have conditions beyond these inputs. Verify with your commercialista. Not tax advice.