![]() Watch our online webinars to get help and support for VAT. Read more detailed guidance about the reverse charge. reported within the Construction Industry SchemeĬheck when you must use the reverse charge on your sales, purchases or both.įind out how the charge works if you supply services.įind out how the charge works if you buy services.for individuals or businesses who are registered for VAT in the UK. ![]() The charge applies to standard and reduced-rate VAT services: From 1 March 2021 the domestic VAT reverse charge must be used for most supplies of building and construction services.
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