When you sell goods or services to another VAT-registered business, include VAT on your invoice. You then report for this on your VAT Return.

With reverse charge, you do not charge VAT on the sales invoice. The business buying the goods or services declares output and input VAT.

Reverse charge VAT is the responsibility of the customer, rather than the supplier. The customer must charge VAT and report it on the VAT return.

 TIP: Make sure you specify the VAT value on the invoice and that reverse charge rules apply. 

For further information, read the HMRC article Reverse charge VAT.

You can use reverse charge VAT in the following situations if you

• Buy services from a business based outside the UK, such as Google or Facebook
  See Purchase services from an overseas business with reverse charge VAT (UK)
• Buy goods from outside the UK. This is postponed accounting
  See Postponed accounting for Great Britain businesses
• Buy and sell some specified goods and services, mobile phones, and computer chips. This is Domestic Reverse Charge VAT
  See VAT domestic reverse charge VAT for mobile phones and computer chips
• Buy and sell services reported under the Construction Industry Scheme (CIS). Under the CIS scheme, contractors buying from subcontractors must account for VAT
  See Reverse charge VAT and CIS