When Should You Use the VAT Domestic Reverse Charge?

VAT domestic reverse charge must be used for most supplies of building and construction services.

VAT domestic reverse charge applies to standard and reduced rate VAT services:

– for businesses who are registered for VAT in the UK
– reported within the Construction Industry Scheme

The intended outcome of the Domestic Reverse Charge regime is to reduce VAT fraud in the construction industry.

Source: mcl.accountants

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