VATREVCON15000 | Introduction: Other reverse charges

The domestic reverse charge for building and construction services is one of several reverse charges. While the basic principle is the same, there are some differences in how they are applied, so it is essential that you consult the correct guidance for the relevant goods or services. Other reverse charges include:

• The reverse charge on services supplied by a non-UK supplier (VATPOSS14000 and VAT Notice 741A) – this includes building and construction services supplied by non-established suppliers to UK customers

• The domestic reverse charge on electronic goods and services, emission allowances, wholesale telecommunications, and renewable energy certificates (VATREVCHG and VAT Notice 735)

• The domestic reverse charge on supplies of natural gas and electricity (VATPOSG5700, VAT Notice 735, and VAT Notice 701/19)

• The special accounting scheme for standard-rated supplies of gold (VGOLD1500).