CIS Reverse Charge VAT - Do we have to register for reverse charge VAT?
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Cause
Resolution

No, you don't need to register for CIS Reverse Charge. If you supply specified services that are reported under the Construction Industry Scheme (CIS) then simply you need to apply the reverse charge, however there is no need to register with HMRC beforehand.

HMRC advise: "It will only apply to individuals or businesses registered for VAT in the UK (although it will not apply to consumers). This will affect you if you supply specified services that are reported under the Construction Industry Scheme (CIS)."


More information


[BCB:90:CIS - Sales:ECB]

[BCB:103:Limitless - 50 Accounts - Construction Industry Scheme:ECB]

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