VAT Reverse Charge: 1 March 2021 update.
The Construction Industry Scheme (CIS) VAT reverse charge applies to construction services from 1 March 2021. Please note this only applies to construction supplies made by a business to business that are both VAT registered.
Category: CIS Construction Industry
CIS: Construction Industry VAT reverse charge: At a glance
The Construction Industry Scheme (CIS) VAT reverse charge applies to construction services from 1 March 2021.