New VAT rules for the construction sector
A new set of VAT rules specifically for the construction industry will be introduced from 1 October 2019. The aim of the
new “Construction Reverse Charge” is to cut down on fraud in the sector and will have quite wide ranging effects for businesses.
The domestic reverse charge will only affect supplies at the standard or reduced rates where payments are required to be reported
through the Construction Industry Scheme (CIS).
Therefore, supplies between sub-contractors and contractors, as defined by CIS, will be subject to the reverse charge unless they
are supplied to a contractor who is an end user.
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