All toolsCalculatorsContractor ToolsVAT Domestic Reverse Charge
VAT Domestic Reverse Charge
Decide whether the VAT domestic reverse charge, normal VAT, or outside-scope treatment applies to a construction supply, with invoice wording and arithmetic (HMRC VATREVCON).
The Ensign ToolboxVAT Domestic Reverse ChargeDecide whether the VAT domestic reverse charge, normal VAT, or outside-scope treatment applies to a construction supply, with invoice wording and arithmetic (HMRC VATREVCON).
Supply
£
VAT-exclusive value of the supply
The band this supply would sit in if standard/reduced rated
Decision sequence (HMRC VATREVCON)
CIS “construction operations” list — not professional/architect, off-site manufacture, security systems, etc.
No if the supply is zero-rated (e.g. new-build housing) or exempt
Payment for the supply is reported through the Construction Industry Scheme
Customer told you in writing they're an end user or intermediary supplier (VATREVCON33100)
Supplying staff/workers (timesheets, hourly rate) rather than a labour-only subcontract
Enter the net amount to run the decision sequence