VAT Reverse Charge Technical Guide for Construction Industry Scheme Businesses

• 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.

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