VAT domestic reverse charge checker for construction
Free, no sign-in. Nothing you type is stored or sent anywhere — it's all worked out in your browser.
Not legal or tax advice — check your contract. Your contract terms and the facts of your job can change the answer.
How this works
The flow checks CIS reporting, standard/reduced-rating, both parties’ VAT registration, customer CIS registration, written end-user/intermediary notification, and employment-business staff supplies.
An end user receives services for its own use rather than selling them on. A qualifying intermediary supplier is connected or linked to that end user and re-supplies without material alteration. Written notification lets the supplier use normal VAT.
A business mainly receiving services as an end user may disregard onward supplies below 5% by value when giving its end-user notice. This is not a general 5% VAT exemption. Employment-business staff supplies use normal VAT. Not tax advice.
FAQs
What is an end user?
A VAT/CIS-registered recipient which uses the construction services itself instead of making onward supplies of them. Written notification is required.
What is an intermediary supplier?
A qualifying VAT/CIS-registered business connected or linked to an end user that re-supplies services without material alteration. Check HMRC’s ownership/link conditions.
What does the 5% disregard mean?
A mainly end-user business can disregard re-supplies below 5% by value when giving end-user notification; check HMRC’s guidance.
Does the reverse charge apply to staff agencies?
No. Supplies of staff by an employment business use normal VAT rules.
What if the service is zero rated?
Normal VAT rules apply. The construction domestic reverse charge applies to standard or reduced-rated services.
Civvio works this out automatically from your contract and site records.
Upload the contract and keep your diary, and Civvio flags the dates, notices and money at risk on every job — for you to review before anything is sent.
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