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An Srl that deals with the development of real estate projects is carrying out extraordinary renovations on a property located in Italy. One of the suppliers to which the Srl has turned must issue an invoice for masonry assistance works for the water, cooling, heating and electrical systems. The Srl asks if it is correct for the supplier to issue an invoice without tax, with the notation "reverse charge". It should be noted that the supplier is an Italian cooperative company with ATECO activity code 41.20.00 - construction of residential and non-residential buildings.


Updated November 2020 

Reverse accounting for masonry works

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