Construction Industry VAT Reverse Charge

1 min read•Industry Specific

Construction Industry VAT Reverse Charge

The domestic reverse charge represents a major change in how VAT is handled in the construction industry.

What is the Reverse Charge?

The reverse charge shifts the responsibility for accounting for VAT from the supplier to the customer.

When Does it Apply?

  • Between VAT-registered contractors
  • For specified construction services
  • When the customer is CIS registered
  • For standard or reduced-rate supplies

Implementation Guide

  1. Check if your services are affected
  2. Verify customer status
  3. Update invoicing procedures
  4. Adjust accounting systems

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