Construction Industry Vat Reverse Charge


Prepare for the Construction Industry Vat Reverse Charge


Following delays (Brexit and Covid-19), the VAT domestic reverse charge for building and construction services will come into effect on 1st March 2021.


If the reverse charge applies, then the customer accounts for the supplier's output VAT, although this change only applies to construction supplies made by a business to another business.


For more information please visit HMRC