This Public Clarification, which replaces VATP029, provides guidance on the VAT treatment of ‘Making Services’ for gold and diamond supplies. It clarifies the application of the reverse charge mechanism (RCM) under Cabinet Decision No. 25 of 2018. For the temporary period of 1 June 2018 to 31 December 2022, the RCM could be applied to making services directly connected with a supply of gold. From 1 January 2023, the RCM is restricted to the gold and diamond components. The guide clarifies how to determine if a supply constitutes a single composite supply or multiple supplies.