VAT Act 1994 s55A / CIS Reform
UK Reverse Charge VAT Calculator
Calculate construction CIS Reverse Charge VAT invoices and determine subcontractor billing rules.
Construction Invoice Inputs
Reverse Charge VAT Estimator
Enter net construction invoice value and customer status to calculate Reverse Charge VAT billing rules.
Frequently Asked Questions (FAQ)
The Domestic Reverse Charge VAT rules require UK construction subcontractors providing CIS-regulated services to VAT-registered main contractors to invoice without charging VAT. The main contractor accounts for the output and input VAT on their own VAT return.
Reverse Charge VAT does not apply to end-users (property owners/occupiers who do not re-supply construction services), non-VAT registered customers, or services provided to domestic consumers.