The VAT Construction Industry Scheme reverse charge applies to building and construction services supplied from 1 March 2021. Thereafter, customers covered by the scheme must account for the VAT using a reverse charge entry on their VAT return. This means suppliers will neither charge VAT nor collect it from the customer.
The Flow Chart - VAT Construction Industry Scheme Reverse Charge will help you decide whether you or your customer is responsible for charging and accounting for VAT on a supply of building or construction services.
Definitions for the flow chart:
You may find our VAT Invoice Checklist and our short guide helpful when considering the Construction Industry Scheme reverse charge.