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A reminder about the reverse charge for construction – 1 March 2021

In the midst of the many financial support announcements last March, the government advised that it would be delaying the introduction of the VAT Reverse Charge for Construction Scheme by 12 months, meaning that the new scheme comes into force on 1 March 2021. The scheme will impact VAT registered construction businesses who should be aware that the way in which they account for VAT may change.

You can read our November 2020 update, which covers some of the most frequently asked questions about the new scheme here.  We have also prepared an information guide, which includes a flowchart to show whether to apply normal VAT rules or the domestic reverse charge, and some sample wording for invoicing customers when the reverse charge applies here or by clicking the ‘Download’ link to the right of this page.


VAT Reverse Charge in Construction Industry