Are you ready as 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

You’ll need to:

  1. Check when you must use the reverse charge on your sales, purchases or both.

  2. Find out how the charge works if you supply services.

  3. Find out how the charge works if you but services.

More information is available from HMRC here

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