Repayment of VAT by the recipient for transactions provided in connection with buildings or civil engineering works

Attached for your information is the Circular no. 7/2025 (31.10.2025) of the Tax Department on the subject: “Payment of VAT by the recipient for transactions provided in relation to buildings or civil engineering works – Article 11B”.

CIRCULAR 7.2025 – DATE. 31.10.2025 – ARTICLE 11B