Yes, when they come with the work. Materials supplied with construction services are one supply for VAT, so they are reverse charged along with the labour, and they should not be split out to avoid it. Materials supplied on their own, with no work, are outside 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.
Making or delivering materials to site, on its own, is not a construction service for the reverse charge. Supplying and fitting them is.
On an invoice of £8,000 at 20%, the VAT due under the reverse charge is £1,600. The supplier shows it on the invoice but does not charge it, and the customer accounts for it.
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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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