Construction VAT

11 Jul

UK Reverse Charge on Construction Services

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Construction VAT

As of 1 October 2019, B2B supplies of most building and construction services will no longer require the supplier to charge UK VAT but will be reverse chargeable for the customer (see here for the rules).

The application of the law is complex as it applies to services covered by the UK’s “CIS” scheme for personal and corporate taxation in the construction sector, which has its own complex set of rules as to which activities are caught within its application. We recommend that suppliers or recipients of construction sector services in the UK confirm the application of the new rules to their transactions.

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This story was originally posted on VAT Life, Quipsound’s quarterly newsletter in association with Essentia Global Services. Click here to see the story and more on VAT Life.

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