CIS Reverse Charge VAT - If our clients are all end users, do we invoice with VAT as normal and pay the VAT over to HMRC?
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Resolution

The reverse charge does not apply to consumers or final customers of building and construction services. Any consumers or final customers who are registered for VAT and CIS will need to ensure their suppliers don’t apply the reverse charge on services supplied to them. Therefore, as a supplier, yes - you should continue to charge, collect and pay over VAT as you do today.

[BCB:90:CIS - Sales:ECB]
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