VAT domestic reverse charge for building and construction services

The domestic reverse charge (referred to as the reverse charge) is a major change to the way VAT is collected in the building and construction industry.

This means that customers receiving the service will have to pay VAT due to Revenue instead of paying the supplier.

It will only apply to individuals or businesses registered for VAT in Ireland (although it will not apply to consumers).

This will affect you if you supply or receive specified services that are reported under the Construction Industry Scheme (CIS).