UK VAT domestic reverse charge for construction services
These new VAT rules have been deferred by 12 months until 1 October 2020.
A domestic reverse charge means from the introduction of the new rules the UK customer who receives supplies of construction services must account for the VAT due on these supplies on their VAT return rather than the UK supplier.
However, it has today been announced that to help businesses and give them more time to prepare, the introduction of the reverse charge has been delayed for a period of 12 months until 1 October 2020. Helpfully this will also avoid the changes coinciding with Brexit.