Part Three: The Construction Reverse Charge VAT Scheme – Customers

Customer question flow – This is to help your businesses receiving building and construction services check whether normal VAT rules or the domestic reverse charge apply.

1 – IS THE SUPPLY MADE BY AN EMPLOYMENT BUSINESS?

No – Normal VAT rules apply

Yes – Go to Q2

2 – IS THE SUPPLY RECEIVED WITHIN THE SCOPE OF CIS?

No – Normal VAT rules apply

Yes – Go to Q3

3 – IS THE SUPPLY STANDARD RATED OR REDUCED RATED?

No – Normal VAT rules apply

Yes – Go to Q4

4 – I HAVE CONFIRMED WITH MY SUPPLIER THAT I AM AN END-USER?

No – Normal VAT rules apply

Yes – Go to Q5

5 – DOMESTIC REVERSE 5 CHARGE APPLIES

Domestic reverse charge 5 applies.

Written by Vegan Accountants

The expert team at Vegan Accountants take away the hassle and pressure of your accounts and tax compliance. Our wide-ranging services give us the flexibility to deliver tailored support for your business.

February 18, 2022

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