The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the scope of the domestic reverse charge applied in respect of certain supplies of building and construction services. This note should be read in conjunction with the Domestic reverse charge ― supplies of building and construction services ― further considerations and Domestic reverse charge ― supplies of building and construction services ― VAT compliance guidance notes.
See also the Domestic reverse charge ― accounting requirements guidance note for details regarding what information needs to be shown on the VAT invoice and how to account for the reverse charge.
The reverse charge only applies to work carried out for another builders, where the builder recharges the building services received as part on an onward supply. The reverse charge does not apply to supplies to end users or intermediary suppliers.
The domestic reverse charge for construction and building services came into effect from 1 March 2021.
Guidance has been provided on how to deal with supplies that span the implementation date and with invoices and credit notes that also span the date. See the Domestic reverse charge ― supplies of building and construction services ― VAT compliance guidance note.
If the services provided come within the scope of the reverse charge, the following should be considered, when preparing for the introduction of the reverse charge:
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