Updates: VAT Reverse Charge
2026
Archived page as internal footer link added and content available on other GOV.UK pages.
The reverse charge: Checking that the customer is 'bona fide': Disaggregation of purchases
Correction made to the example
2022
Page archived – Old legacy update page no longer required
VAT Reverse Charge: recent changes
Page archived – Old legacy update page no longer required
VAT Reverse Charge Manual: recent changes
Page archived – Old legacy update page no longer required