§ COMPLIANCE · 6 MIN READ
CIS Reverse Charge VAT — what contractors need to verify
Verification responsibilities under the construction Reverse Charge.
Published 2026-04-16 · Countersure
What is the Reverse Charge
The Domestic Reverse Charge for construction services moves the responsibility for accounting for VAT from the supplier to the customer where both are CIS-registered.
It came into effect on 1 March 2021 and applies to most B2B construction services.
Verification required
You must verify the customer is VAT-registered and CIS-registered before applying the Reverse Charge.
Failure to verify means you may incorrectly charge VAT — or fail to charge it where you should — both of which create HMRC risk.