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.
