What is the VAT domestic reverse charge for construction?

What is the VAT domestic reverse charge for construction? Since 1 March 2021, a VAT-registered subcontractor doing CIS work for a VAT-registered contractor does not charge VAT. The contractor accounts for it to HMRC instead. It still applies in October 2026, unless the customer is an end user. Not if you are VAT registered, they are VAT registered, the work is reported under CIS, it is standard or reduced rated, and they have not told you in writing that they are an end user. You issue a reverse charge invoice instead. No. A private householder is not VAT registered, so you charge VAT in the normal way if you are registered. The builder working for that householder is not an end user, so their subcontractors still use the reverse charge. The invoice must include the words reverse charge. HMRC's examples of wording that meet the legal requirement include 'VAT Act 1994 Section 55A applies' and 'Customer to pay the VAT to HMRC'. Show the VAT amount or rate, but do not add it to the total. Read the full answer, with every source, at rightotax.co.uk.