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VAT reverse charge for building and construction services

The measure will introduce a VAT reverse charge on certain building and construction services, the reverse charge will apply to supplies of specified services on or after 1 October 2020.

The measure will, for certain supplies of construction services mean that the customer will be liable to account to HMRC for the VAT in respect of those purchases rather than the supplier (the ‘reverse charge’).

The reverse charge will apply through the supply chain where payments are reported through the Construction Industry Scheme (CIS) the supplies affected are closely aligned to those defined as construction operations under CIS.

For further information please visit the GOV.UK website.

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