Glossary Β· Self-billing

CIS domestic reverse charge

The VAT reverse charge for construction services, in force since 1 March 2021.

For most construction services between VAT-registered businesses (where the customer isn’t the end user), no VAT is charged; the customer accounts for it and reclaims it on the same return.

Read the related guide β†’

General information, not tax advice β€” confirm your own position with your accountant or HMRC.

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