VAT Domestic Reverse Charge Guidance

Get guidance on domestic reverse charge VAT rules

This guidance document explains how domestic reverse charge VAT rules apply to certain industries and transactions. In 2026, this applies mostly to VAT-registered businesses within the construction industry. Being intrinsically linked to the Construction Industry Scheme (CIS).

With this guide you can ensure relevant parties within your business understand what this means and how it applies to the supply chain. Supporting compliance and helping your business understand VAT reporting responsibilities.