Update March 24, 2021: Construction services added to the services which the reverse charge applies to. From 1 May 2021, CERs and ERUs (specified in the Directive) are no longer within the reverse charge. Introduction to the new UK Emissions Trading Scheme added.
Find out about the VAT domestic reverse charge procedure which applies to the buying and selling of certain goods and services.
Contents
- 1. Overview
- 2.The law
- 3. Which specified goods and services the reverse charge applies to
- 4. Other supplies excluded from the reverse charge
- 5. How the reverse charge works
- 6. The de minimis rule for mobile phones and computer chips
- 7. If you make a reverse charge supply
- 8. If you get a reverse charge supply
- 9. Checks you should carry out on your customer
- 10. Specific accounting issues
- 11. The Reverse Charge Sales List
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source gov.uk