Tax on Payments
Any tax which the law requires a Party to pay to the other Party is added to any payment made under the contract. This covers VAT, sales tax, or similar statutory tax obligations.
Where applicable law requires one Party to pay tax to the other (e.g., VAT on construction services), the tax amount is added to the certified payment. The tax treatment follows the applicable tax law.
Tax treatment varies by jurisdiction. The Parties should agree on tax handling procedures at project start, including invoicing requirements and tax registration numbers.
📖 This summary is for reference. For the full, authoritative NEC4 contract text — including all amendments, guidance notes, and flow charts — visit the official NEC website.
Purchase Official NEC4 →⚠️ This commentary is for reference only. Always refer to the full NEC4 contract text and seek professional legal or contractual advice for your specific project.
NEC4 ECC Consultant
Free Search
AI responses are for reference. Verify with a qualified professional.