VAT: Domestic reverse charge for building and construction services

Use this question flow to see how you would decide whether to apply normal VAT rules, or apply the domestic reverse charge.

Do not use it for services supplied by employment businesses.

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

1 – DOES THE SUPPLY FALL WITHIN THE SCOPE OF CIS?

No – Normal VAT rules apply

Yes – Go to Q2

2 – IS THE SUPPLY STANDARD RATED OR REDUCED RATED?

No – Normal VAT rules apply

Yes – Go to Q3

3 – IS YOUR CUSTOMER VAT REGISTERED?

No – Normal VAT rules apply

Yes – Go to Q4

4 – IS YOUR CUSTOMER REGISTERED FOR CIS?

No – Normal VAT rules apply

Yes – Go to Q5

5 – HAS YOUR CUSTOMER PROVIDED CONFIRMATION THAT IT IS AN END USER?

No – Normal VAT rules apply

Yes – Go to Q6

6 – DOES THE SUPPLY FALL WITHIN THE SCOPE OF CIS?

Domestic reverse charge applies.