UK legislation for domestic reverse charge for businesses trading in renewable energy certificates

30 June 2019

The UK government has introduced legislation, in the form of a statutory instrument, to introduce a reverse charge accounting mechanism (‘domestic reverse charge’) for supplies of gas and electricity certificates in the UK. 

This is in response to a serious and credible threat of missing trader intra-community fraud in those supplies (see previous news items here).

The purpose of the brief is to provide guidance on how the domestic reverse charge will operate and can be viewed here.