Glossary ยท Self-billing

Reverse charge

A VAT rule where the customer, not the supplier, accounts for the VAT on a supply.

Instead of the supplier charging VAT, the customer records both the output and input VAT on their own return. In construction this is the CIS domestic reverse charge.

Read the related guide โ†’

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

Related terms

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