VAT Reverse Charge: Building and Construction Services
From 1st 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
What you need to do;
- Check when you must use the reverse charge on your sales, purchases or both.
- Find out how the charge works if you supply services.
- Find out how the charge works if you buy services.
- Read more detailed guidance about the reverse charge.
- Watch GOV.uk online webinars to get help and support for VAT.