- VAT domestic reverse charge technical guide provides information on buying or selling building and construction services
- End users are businesses that are VAT and Construction Industry Scheme registered and do not make onward supplies of services received
- Building contractors are usually not end users as they make onward supplies of construction services
- The reverse charge does not apply for supplies to end users if they notify their supplier in writing
- Intermediary suppliers can be treated as end users if they re-supply services to connected or linked end users without making material changes
- Intermediary suppliers must have a relevant interest in the same land or be part of the same corporate group to be connected or linked to an end user
- The reverse charge does not apply for supplies to intermediary suppliers if they notify their supplier in writing
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
