How to use the VAT domestic reverse charge if you buy building and construction services
Find out if you need to account for the reverse charge if you receive building and construction services and how to do this.
You must use the reverse charge if you바카라 사이트™re VAT registered in the UK, buy building and construction industry services and:
- payment for the supply is reported within the Construction Industry Scheme (CIS)
- the supply is standard or reduced rated 바카라 사이트” you can find out more in Buildings and construction (VAT Notice 708)
- are not hiring either staff or workers, or both
- you바카라 사이트™re not using the end user or intermediary exclusions
Find out if you need to use the reverse charge
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Check if your supplier has a valid VAT number.
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Check the list of services that must use the reverse charge.
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Check if you바카라 사이트™re an end user or intermediary supplier, if you are you can choose to notify this to your supplier in writing, in which case the reverse charge will not apply 바카라 사이트” read about 바카라 사이트˜end users바카라 사이트™ in the VAT reverse charge technical guide.
How to use the reverse charge
You바카라 사이트™ll need to
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Confirm your accounting systems and software can account for the reverse charge.
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Make sure the invoice you receive is correct.
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Record the reverse charge on your VAT return and reclaim it in the usual way.
You can find out more information on invoices and other VAT documents and how to complete your VAT return in the VAT reverse charge technical guide.