Update November 18, 2022: We have added a new section on scaffolding. We have also updated the content with guidance on the following: reverse charge exemption for end users and intermediary suppliers; how to tell the difference between ‘labour-only’ supplies of construction services and supplies of workers by employment businesses; accounting for VAT where you supply or receive construction services together with other goods or services; accounting for VAT on the hire, erection and dismantling of scaffolding; how the reverse charge affects supplies made by and to utility companies and how non-established taxable persons should account for VAT on construction services.
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Latest Posts in "United Kingdom"
- UK Budget 2025: VAT E-Invoicing, Digital Compliance, and Post-Brexit Tax Reforms Announced
- FTT Rules HMRC Closure Notice Bars VAT Registration: Hairdresser’s Turnover Below Threshold, Appeal Allowed
- UK Tribunal Rules Self-Employed Hairdresser Not Liable for VAT Registration Under Rent-a-Chair Model
- EU Insists on VAT Representative for UK Firms Despite British Objections to Import Rules
- Mandatory B2B e-invoicing as of April 2029
