Only if it says so in writing. An end user is a business registered for VAT and CIS that does not sell the construction work on. Once it tells the supplier in writing, the supplier charges VAT in the normal way instead of using the reverse charge.
Free, with no sign-up. Everything is worked out in your browser: nothing you type is sent to us or stored. A guide, not tax advice. Based on GOV.UK guidance checked on 31 October 2026. Your customer's written confirmation of end user status is what counts, not an assumption.
Being an end user is optional, and the supplier should not assume it from the kind of customer. An intermediary supplier, a business connected or linked to an end user, can confirm the same way.
GOV.UK gives sample wording for the customer's letter: We are an end user for the purposes of section 55A VAT Act 1994 reverse charge for building and construction services.
Answer in order. The first answer that settles it gives the result.
Keep going.
The reverse charge applies.
The reverse charge does not apply. The supplier charges VAT in the normal way.
The reverse charge does not apply. The work is zero-rated.
No VAT to charge or reverse.
The invoice must say the reverse charge applies and how much VAT is due under it, without adding that VAT to the amount charged. For example: VAT Act 1994 Section 55A applies. Customer to pay the VAT to HMRC.
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