frithmhuirir – English Translation – Keybot Dictionary

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i gcás frithmhuirir, uimhir chláraithe CBL an duine dar cuireadh na hearraí/seirbhísí ar fáil (seachas seirbhísí foirgníochta a chuir fochonraitheoir ar fáil do phríomhchonraitheoir, féach Alt 3.3), agus líne eolais a chuireann in iúl go bhfuil frithmhuirear i gceist leis,
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in the case of a reverse charge supply, the VAT identification number of the person to whom the supply was made (except in the case of construction services supplied by a sub-contractor to a principal contractor, see Paragraph 3.3), and an indication that a reverse charge applies,