If the building and construction service you are providing comes under a single payment contract, the tax point is the date that the service is performed or completed. For invoices issued for specified supplies spanning 1 March 2021 that become liable to the reverse charge, the VAT treatment for invoices with a tax point:

• before 1 March 2021 - the normal VAT rules apply and you should charge VAT at the appropriate rate on your supplies
• on or after 1 March 2021 - the domestic reverse charge applies.

For authenticated tax receipts or self-billed invoices the tax point is normally the date the supplier receives payment.

More information is available in the 'Transitional supplies for authenticated tax receipts or self billed invoices' section of the following HMRC publication.

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