VAT Reverse Charge for Construction Services

Three wooden blocks labeled V, A, and T (for value-added tax) sit atop stacked coins. To the right, text reads VAT REVERSE CHARGE FOR CONSTRUCTION SERVICES alongside a circular logo of a yellow leafy tree on a white background.

A VAT reverse charge is a VAT accounting mechanism where the recipient/customer accounts for the VAT that would normally be charged by the supplier. In the construction reverse charge context, this is implemented via the Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order 2019 and related amendments, which apply the reverse charge to defined construction services […]

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