Every one of those has to be true. If any one is not, the supplier charges VAT in the normal way, or charges none at all if it is not VAT registered or the work is zero-rated.
Run through the checker below with your own invoice.
Reverse charge checker
When does the domestic reverse charge apply in construction?
When both businesses are registered for VAT in the UK, the work is standard or reduced rated and reported within CIS, the supplier is not an employment business supplying workers, and the customer has not confirmed in writing that it is an end user or intermediary supplier.
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.
Does the reverse charge apply to this invoice?
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.
- VAT due under the reverse charge
Where SUBR comes in
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