What is VAT Reverse Charge (construction)?
The construction VAT reverse charge, in force since March 2021, shifts responsibility for declaring VAT from the supplier to the customer on most B2B CIS-reportable construction services. The supplier issues an invoice marked "reverse charge" with no VAT amount; the customer self-accounts. End users (typically the property owner) and intermediary suppliers are excluded.
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Yolist. (2026). What Is VAT Reverse Charge (construction)? Yolist UK Business & Trade Glossary. Retrieved June 9, 2026, from https://yolist.uk/glossary/vat-reverse-charge-constructionEmbed this definition
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<p>Source: <a href="https://yolist.uk/glossary/vat-reverse-charge-construction">VAT Reverse Charge (construction) — Yolist UK Business & Trade Glossary</a></p>