Vat and the ‘reverse charge’ for construction – are you clear on the changes?


28 28, 2021June 28, 2021

The VAT ‘Domestic Reverse Charge’ for Building and Construction Service businesses is a new VAT regime that has applied specifically to the construction sector from 1st March 2021 i.e. the ‘Reverse charge’ regime only applies to businesses in the construction (CIS) sector! 

There are a number of significant issues for VAT registered businesses – from how to check if your Contractor is an ‘End User’ through to how to issue the correct ‘reverse charge’ information on a sales invoice etc. 

 See our briefing on the various details below!

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