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UNITED NATIONSE Economic and Social CouncilDistr. GENERAL TRANS/WP.5/33 20 June 2003 Original: ENGLISHECONOMIC COMMISSION FOR EUROPE INLAND TRANSPORT COMMITTEE Working Party on Transport Trends and
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Construction use and delivery refers to the reporting and documentation process for the use of construction materials and services in a project, ensuring compliance with tax regulations.
Contractors, subcontractors, and any entities involved in construction projects that utilize taxable materials or services are required to file construction use and delivery.
To fill out construction use and delivery, provide detailed information about the materials used, the scope of the project, the parties involved, and any tax exemptions that apply.
The purpose is to ensure transparency in the use of taxable construction materials and services, allowing tax authorities to collect accurate taxes and monitor compliance.
Required information includes project details, types and quantities of materials used, contractor information, and any applicable tax exemption information.
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