Key requirements
Services directly connected with overseas land can qualify as international services. Progress payments and retention sums use invoice or payment, whichever is earlier. A normal letter of claim is not a final tax invoice and does not support a subcontractor input claim; issue the tax invoice following certification and keep the work certificate. Back-charges, deposits, damages and settlements have separate transaction rules. Do not import the residential-property sale exemption into the contractor’s service, or wait until the project finishes to account for all tax where earlier billing or payment has occurred.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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