Managing VAT Domestic Reverse Charge For Supplies of Building & Construction Services

VAT domestic reverse charge went live on 1 March 2021 and the most significant change to VAT for supplies of building and construction services in 30 years.

From 1 March, sub-contractors in a CIS chain of supply have ceased to collect VAT from other contractors. In its place, the reverse charge system applies, meaning the buyer of the sub-contractor’s service is now liable for VAT accounting in place of the supplier.

If you still have questions on how to manage reverse charge VAT please watch the recording of our webinar which addressed the most common questions we are being asked.