Guidance

VAT reverse charge for building and construction services guidance note

This guidance note explains the VAT domestic reverse charge for building and construction services which comes into effect from 1 October 2019.

Documents

Details

The guidance provides information on the scope of the reverse charge, how it works and what businesses will have to do if they make or receive supplies covered by the reverse charge.

There is more information about this change in the VAT reverse charge for building and construction services measure.

Published 7 November 2018