When Do You Have to Charge Yourself VAT? Key Situations Explained

• In certain situations customers must account for VAT instead of suppliers through a reverse charge procedure
• When purchasing services from abroad you must charge yourself VAT as both supplier and recipient on the same VAT return
• Deregistration requires self supply VAT on goods over 1000 pounds where input tax was previously claimed
• Leaving the Flat Rate Scheme triggers self supply VAT on capital items where input tax was claimed
• Domestic Reverse Charge applies to construction services between building businesses making the customer liable for VAT

Source: marcusward.co

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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