In the construction industry and VAT registered?

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

What you need to do

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 buy services.

If you are making a vatable supply to a VAT registered business, who is registered for CIS and they have confirmed they are the end user Normal VAT rules apply. If they are not the end user Domestic Reverse Charge applies - no VAT will be charged by you.

More details can be found at https://www.gov.uk/.../vat-domestic-reverse-charge-for...

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