From 1 October 2019 new VAT rules will require certain business to business supplies within the construction industry to have reverse charge VAT applied. This means the supplier will not charge VAT but instead the recipient of the supply will charge themselves VAT. This already happens in many business-to-business supplies of services from the UK to other EU countries.

As with all of our tax tips and web pages this information is necessarily summarised and of a general nature.  If you would like detailed specific advice please contact us.