VAT reverse charge on construction services

From 1 March 2021 the domestic VAT reverse charge must be used for most supplies of building and construction services.

The charge applies to standard and reduced-rate VAT services:

  • for individuals or businesses who are registered for VAT in the UK
  • reported within the Construction Industry Scheme

Visit the GOV.UK website to find out more about: 

  • What you need to do
  • How to prepare
  • When you must not use the reverse charge 
  • When you must use the reverse charge 
  • Plus other essential information

https://www.gov.uk/guidance/vat-domestic-reverse-charge-for-building-and-construction-services

 

Posted on: Wednesday 7th October 2020