{"id":6619,"date":"2021-03-04T14:00:17","date_gmt":"2021-03-04T14:00:17","guid":{"rendered":"https:\/\/www.sage.com\/en-gb\/blog\/?p=6619"},"modified":"2026-07-09T15:29:51","modified_gmt":"2026-07-09T14:29:51","slug":"vat-domestic-reverse-charge-checklist","status":"publish","type":"post","link":"https:\/\/www.sage.com\/en-gb\/blog\/vat-domestic-reverse-charge-checklist\/","title":{"rendered":"VAT domestic reverse charge checklist for construction firms"},"content":{"rendered":"<header class=\"entry-header has-dark-background-color entry-header--has-illustration entry-header--has-illustration--generic\">\n\t<div class=\"container\">\n\t\t<div class=\"entry-header__row row align-center\">\n\t\t\t<div class=\"col col-lg-7 col-xlg-6 entry-header__content\">\n\t\t\t\t\t\t\t<div class=\"component component-single-header\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"entry-header__misc text--subtitle text--uppercase text--small\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/category\/money-matters\/\" class=\"entry-header__link\">Money Matters<\/a>\t\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t<div class=\"entry-title-wrapper\">\n\t\t\t\t\t<h1 class=\"entry-title\">\n\t\t\t\t\t\tVAT domestic reverse charge checklist for construction firms\t\t\t\t\t<\/h1>\n\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t\t\t<p class=\"entry-header__description\">\n\t\t\t\t\t\t\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n\t\t<div class=\"single-post-details container\">\n\t\t<div class=\"col\">\n\t\t\t<span class=\"posted-on \">Published <time class=\"entry-date published\" datetime=\"2021-03-04T14:00:17+00:00\">4 March, 2021<\/time><\/span><span class=\"reading-time\"> min read<\/span>\n\t\t<button\n\t\t\ttype=\"button\"\n\t\t\tclass=\"social-share-button button button--icon button--secondary js-social-share-button\"\n\t\t\tdata-share-title=\"VAT domestic reverse charge checklist for construction firms\"\n\t\t\tdata-share-url=\"https:\/\/www.sage.com\/en-gb\/blog\/vat-domestic-reverse-charge-checklist\/\"\n\t\t\tdata-share-text=\"Please read this interesting article\"\n\t\t>\n\t\t\t<span class=\"social-share-button__share-label\">Share<\/span>\n\t\t\t<span class=\"social-share-button__copy-label\" hidden>Copy Link<\/span>\n\t\t\t<span class=\"social-share-button__copy-tooltip\" aria-hidden=\"true\" hidden>Copied<\/span>\n\t\t<\/button>\n\n\t\t\t\t<\/div>\n\t<\/div>\n\t<\/header>\n\n\n\n<div class=\"wp-block-post-author has-dark-background-color alignfull\">\n\t<div class=\"container\">\n\t\t<div class=\"col\">\n\t\t\t\t\t\t\t<div class=\"co-authors\">\n\t\t\t\t\t\n\t\t<div class=\"entry-author-wrapper\">\n\t\t\t<a class=\"entry-author\" href=\"https:\/\/www.sage.com\/en-gb\/blog\/author\/keirthomasbryant\/\">\n\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"40\" height=\"40\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair-350x350.jpg\" class=\"entry-author__image\" alt=\"\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair-350x350.jpg 350w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2025\/06\/keir-short-hair.jpg 760w\" sizes=\"auto, (max-width: 40px) 100vw, 40px\" \/>\t\t\t\t<span class=\"entry-author__name\">Keir Thomas-Bryant<\/span>\n\t\t\t<\/a>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n<\/div>\n\n\n\n\n\n<p class=\"wp-block-paragraph\">If your construction business is part of the Construction Industry Scheme (CIS) then the way you handle and pay VAT is likely to change.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The VAT domestic reverse charge for building and <a href=\"https:\/\/www.sage.com\/en-gb\/sage-business-cloud\/accounting\/industry\/construction\/\">construction<\/a> services affects the supply of certain kinds of construction services in the UK.&nbsp;Both contractors and subcontractors are affected.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The legislation came into force on 1 March 2021.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It means VAT registered subcontractors (suppliers) who provide a service and any related goods to a VAT-registered contractor (customer) who&#8217;s CIS-registered no longer need to account for the VAT.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Instead, the customer accounts for the VAT as an input tax, as if they&#8217;ve made the supply to themselves.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This includes any <a href=\"https:\/\/www.sage.com\/en-gb\/cp\/construction-accounts\/\">building and construction<\/a> materials used to supply the services (although not materials bought and sold without related services).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/vat-reverse-charge-construction\/\">VAT domestic reverse charge for building and construction services<\/a> is mandatory, therefore you can&#8217;t opt in or out, or choose to apply it only to certain invoices.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It&#8217;s also worth noting that new CIS rules are coming into force in April 2021. Read this <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/construction-industry-scheme-rule-changes\/\">CIS blog<\/a> to find out more:<\/p>\n\n\n\n<ul class=\"wp-block-list breadcrumbs__list\">\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/construction-industry-scheme-rule-changes\/\"><span class=\"breadcrumbs__link\">Construction Industry Scheme: What the CIS rule changes mean for you<\/span><\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">VAT domestic reverse charge for construction checklist<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">To support you with the VAT reverse charge, we&#8217;ve created this checklist so you can ensure your processes are in order. It will help you do the following:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#who-anchor-link\">Figure out who is impacted<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#what-anchor-link\">Figure out what is impacted<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#disregard-anchor-link\">Understand what the 5% disregard for VAT reverse charge is<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#processes-anchor-link\">Work out which business processes to adapt<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#software-anchor-link\">Ensure you have the right software<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"#invoices-anchor-link\">Ensure your invoices are updated<\/a><\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#gate-a91c3253-7e01-4307-a51b-f5e23415d74d\">Download your free Tackling the Construction Industry Scheme guide and learn about the VAT reverse charge for construction, which came into force on 1 March 2021<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"who-anchor-link\">Figure out who is impacted<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If your business is signed up to the <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/construction-industry-scheme-vat-changes\/\">Construction Industry Scheme<\/a> (CIS) and is either of the following then the VAT reverse charge for construction applies:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Contractor (your business employs subcontractors)<\/li>\n\n\n\n<li>Sub-contractor (your business is employed by contractors).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">It doesn&#8217;t apply for services supplied to non-VAT registered individuals or businesses, so work done for homeowners\/domestic users should be invoiced in the standard way.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nor does it apply to work done overseas. It&#8217;s limited to UK companies providing <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/construction\/\">construction<\/a> services in the UK.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If your business operates under the <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/vat-flat-rate-scheme\/\">Flat Rate Scheme<\/a> then reverse charge supplies are excluded and should be accounted for in the usual way (notably this may change your desire to stay on the Flat Rate Scheme, and you might wish to consult a professional adviser).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Flat Rate Scheme users who receive reverse charge supplies have to account for the VAT due to HMRC.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The VAT reverse charge for construction doesn&#8217;t apply to temporary workers your business supplies and is responsible for paying (employment agencies or similar are effectively excluded).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-anchor-link\">Figure out what is impacted<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The scope of what&#8217;s covered by the VAT reverse charge is closely aligned to that defined as construction operations under the CIS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC says the following list of construction services are included \u2013 but you should remember that the VAT reverse charge applies both to these services as well as any construction materials used directly while providing them:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Construction, alteration, repair, extension, demolition or dismantling of buildings or structures (whether permanent or not), including offshore installations<\/li>\n\n\n\n<li>Construction, alteration, repair, extension or demolition of any works forming, or to form, part of the land, including (in particular) walls, roadworks, power lines, electronic communications apparatus, aircraft runways, docks and harbours, railways, inland waterways, pipelines, reservoirs, water mains, wells, sewers, industrial plant and installations for purposes of land drainage, coast protection or defence<\/li>\n\n\n\n<li>Installation in any building or structure of systems of heating, lighting, air conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection<\/li>\n\n\n\n<li>Internal cleaning of buildings and structures, so far as carried out in the course of their construction, alteration, repair, extension or restoration<\/li>\n\n\n\n<li>Painting or decorating the internal or external surfaces of any building or structure.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If supplied on their own the following are excluded from the VAT reverse charge (again, this list is provided by HMRC, which notes that it is not exhaustive):<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Drilling for, or extraction of, oil or natural gas<\/li>\n\n\n\n<li>Extraction (whether by underground or surface working) of minerals and tunnelling or boring, or construction of underground works, for this purpose<\/li>\n\n\n\n<li>Manufacture of building or engineering components or equipment, materials, plant or machinery, or delivery of any of these things to site<\/li>\n\n\n\n<li>Manufacture of components for systems of heating, lighting, air conditioning, ventilation, power supply, drainage, sanitation, water supply or fire protection, or delivery of any of these things to site<\/li>\n\n\n\n<li>The professional work of architects or surveyors, or of consultants in building, engineering, interior or exterior decoration or in the laying out of landscape<\/li>\n\n\n\n<li>The making, installation and repair of artistic works, being sculptures, murals and other works which are wholly artistic in nature<\/li>\n\n\n\n<li>Sign writing and erecting, installing and repairing signboards and advertisements<\/li>\n\n\n\n<li>The installation of seating, blinds and shutters<\/li>\n\n\n\n<li>The installation of security systems, including burglar alarms, closed circuit television and public address systems.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If you make a mixed supply containing a reverse charge element then you should apply the reverse charge to the entirety of the supply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Projects that started before 1 March 2021 but that ended on or after that date are affected.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Read more about construction and VAT<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/vat-reverse-charge-construction\/\">VAT domestic reverse charge for construction: 23 things you need to know<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/construction-industry-scheme-vat-changes\/\">Construction Industry Scheme: How VAT changes affect you<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/register-for-vat-online\/\">How to register for VAT<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/what-is-vat-uk-vat-basics-from-sage\/\">What is VAT? UK VAT basics<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.sage.com\/en-gb\/blog\/how-to-manage-vat\/\">How to understand and manage VAT for your business<\/a><\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"disregard-anchor-link\">Understand what the 5% disregard for VAT reverse charge is<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The VAT reverse charge says certain work undertaken by a subcontractor must have the reverse charge applied if that work falls under the CIS.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A general list of the work that does fall under the CIS, and the work that doesn\u2019t, can be found on the <a href=\"https:\/\/www.gov.uk\/guidance\/vat-domestic-reverse-charge-for-building-and-construction-services#determining-reverse-charge-treatment-of-existing-contracts-to-be-ready-for-1-october-2019\">government\u2019s website<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is true if a subcontractor invoices for a mixture of work \u2013 so called mixed invoices \u2013 of which some falls under the CIS VAT reverse charge rules, but the rest doesn\u2019t. In this case, the VAT reverse charge should be used.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But there\u2019s an important exception.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the component of the invoice for work that falls under the CIS VAT reverse charge rules is just 5% or less of the total amount invoiced, then the normal VAT rules are applied, and the CIS VAT reverse charge isn\u2019t used.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example, installing a security system does not fall under the CIS reverse charge rules. Installing lighting does.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So, if an electrician were to visit a site to wire a security system and also took care of some lighting wiring while there, and the latter work represented 5% of less of the invoice amount, then the CIS VAT reverse charge should not be applied to the entire invoice.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But if the lighting wiring work was 10%, for example, then the VAT reverse charge should be applied to the entire invoice.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"processes-anchor-link\">Work out which business processes to adapt<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Depending on whether you&#8217;re a contractor or sub-contractor, changes in your invoicing and accounting procedures are required, as follows (which is not comprehensive):<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Contractors<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses that employ CIS-registered sub-contractors need to do the following at a minimum:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Communication<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Ensure CIS and VAT-registered subcontractors are aware of the VAT reverse charge for construction and the changes it&#8217;s introduced.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This could involve contacting each one separately. Smaller businesses in particular, such as sole traders, might not be aware.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Accounting changes<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Now the VAT reverse charge has taken effect, you have to pay VAT and CIS registered sub-contractors net of VAT (i.e. without paying the VAT).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This could mean a <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/how-to-improve-cash-flow\/\">cash flow<\/a> benefit because you&#8217;re no longer paying this VAT amount to the sub-contractor, and can hold it until the next return along with the rest of the VAT accounting.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You need to keep accurate records of this accounting, in addition to tracking how much CIS tax is withheld from subcontractors as per standard requirements.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Checking suppliers and invoices<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">On an ongoing basis, you need to ensure that:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>subcontractors are eligible for the reverse charge (are they VAT-registered and part of the CIS?)<\/li>\n\n\n\n<li>and that the invoices that claim VAT reverse charge include work that falls within the remit (see above).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A vital point to be aware of is that mixed supplies from a subcontractor should have the VAT reverse charge applied to the entirety of the invoice.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>VAT Returns<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">The way you complete VAT Returns has changed following the introduction of the VAT reverse charge.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Box 1 of the VAT Return should contain output tax on purchases to which the domestic reverse charge applies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Do not enter the value of such purchases in box 6.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You can reclaim the input tax on their domestic reverse charge purchases in box 4 of the VAT Return and include the value of the purchases in box 7, in the normal way.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If in any doubt consult an accountant, VAT specialist, or HMRC.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Sub-contractors<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">When working for a CIS-registered contractor, you will need to do the following at a minimum:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Communication<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Contact any existing CIS and VAT-registered contractors to ensure they&#8217;re aware of the VAT reverse charge. Ensure you&#8217;re able to follow any additional requirements they may have.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Educate yourself and your staff about the changes<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">With the VAT reverse charge, it&#8217;s down to you to ensure you get your <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/process-an-invoice\/\">invoicing<\/a> and accounting correct, and there are numerous small requirements and issues that are easily missed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This could lead to an increase in administrative work.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Accounting changes<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Now the VAT reverse charge has taken effect, you have to issue <a href=\"https:\/\/www.sage.com\/en-gb\/sage-business-cloud\/accounting\/industry\/construction\/\">VAT reverse charge invoices<\/a> to CIS-registered contractors, and these differ from standard VAT invoices (see below).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You also no longer receive the VAT component of the payment from a CIS-registered contractor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You should prepare for a potential cash flow impact because you no longer have this money available before it&#8217;s passed it to HMRC monthly\/quarterly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You might even become a repayment trader\u2014a business that claims money from HMRC on its VAT Return, rather than making a payment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If this is the case, you might want to switch to monthly VAT Returns to improve your cash flow.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As soon as possible, you should consult an accountant, VAT specialist or HMRC to learn more about this.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>VAT Return<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">The way you complete your VAT Returns has changed following the introduction of the VAT reverse charge.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You must not enter in box 1 of the VAT Return any output tax on sales to which the domestic reverse charge applies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Instead, enter the value of such sales in box 6. If in any doubt consult an accountant, VAT specialist, or HMRC.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"#gate-a91c3253-7e01-4307-a51b-f5e23415d74d\">Download your free Tackling the Construction Industry Scheme guide and learn about the VAT reverse charge for construction, which came into force on 1 March 2021<\/a><\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"software-anchor-link\">Ensure you have the right software<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Both contractors and subcontractors may need to update their accounting software so that VAT reverse charge for construction accounting is facilitated, and that appropriate invoices can be issued.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With cloud <a href=\"https:\/\/www.sage.com\/en-gb\/accounting-software\/\">accounting software<\/a> that supports CIS and VAT, this update will happen automatically (if it hasn&#8217;t already).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">With software that&#8217;s manually installed on a computer, you might need to apply an update. Contact the software vendor for more information.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Be aware that there are several different kinds of VAT reverse charge, with each varying in the requirements and industries they apply to.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You need to ensure your software is specifically updated for the VAT domestic reverse charge for building and construction services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As well as updating, you need to ensure the VAT reverse charge for construction is applied within the accounting software. Again, contact your software vendor to learn how to do this.<\/p>\n\n\n\n<figure class=\"wp-block-image alignnone wp-image-6585 size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"753\" height=\"889\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2019\/07\/VAT-construction-chart.png\" alt=\"CIS VAT flowchart\" class=\"wp-image-6585\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2019\/07\/VAT-construction-chart.png 753w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2019\/07\/VAT-construction-chart-651x768.png 651w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2019\/07\/VAT-construction-chart-686x810.png 686w\" sizes=\"auto, (max-width: 753px) 100vw, 753px\" \/><figcaption class=\"wp-element-caption\">Using this flowchart, you can see how you would decide whether to apply normal VAT rules or apply the domestic reverse charge<\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"invoices-anchor-link\">Ensure your invoices are updated<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Updating your <a href=\"https:\/\/www.sage.com\/en-gb\/accounting-software\/\">accounting software<\/a> and activating the VAT reverse charge feature should ensure your invoices are outputted in the correct format.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you don&#8217;t use accounting software to issue invoices \u2013 perhaps favouring printing them off in Microsoft Word, or even handwriting them \u2013 you need to ensure the invoice templates you use are updated to reflect that the reverse charge is applied.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The invoice should show the <a href=\"https:\/\/www.sage.com\/en-gb\/blog\/professional-invoice-templates\/\">standard information required for a VAT invoice<\/a>, such as your VAT number. However, it also needs to clearly state that the VAT reverse charge is applied.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">HMRC suggests any of the following fulfil the legal requirement:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reverse charge: VAT Act 1994 Section 55A applies<\/li>\n\n\n\n<li>Reverse charge: S55A VATA 94 applies<\/li>\n\n\n\n<li>Reverse charge: Customer to pay the VAT to HMRC<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">You should make it clear on the invoice that the customer is required to account for the VAT.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Final points to consider<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The VAT reverse charge applies to all jobs completed on or after 1 March 2021. However, it could apply to work that was commenced before this date but completed afterwards.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The acid test is when the tax point is, which is to say, the date of issue of the VAT invoice or the receipt of payment (whichever occurs first).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If the tax point is on or after 1 March 2021 then the reverse charge should be applied even for work commenced before this date. Otherwise, current VAT rules apply. Annual tax points are no different.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Editor&#8217;s note: This article was first published in July 2019 and has been updated for relevance.<\/em><\/p>\n\n\n\n<div class=\"single-cta gated-content\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Tackling the Construction Industry Scheme with Sage Accounting<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Learn about the Construction Industry Scheme and your legal responsibilities, and find out about the new VAT reverse charge for construction.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-a91c3253-7e01-4307-a51b-f5e23415d74d\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Download your free guide<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t\t\t<div class=\"single-cta__downloads\">\n\t\t\t\t\t\n\t\t\t\t\t8,586 readers have downloaded this guide\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1215\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2020\/09\/barn-images-t5YUoHW6zRo-unsplash-1215x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2020\/09\/barn-images-t5YUoHW6zRo-unsplash-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n\n\n\n<div class=\"single-cta\">\n\t<div class=\"single-cta__positioner on-scroll-highlight__target\">\n\t\t<div class=\"single-cta__wrapper has-dark-background-color\">\n\t\t\t<div class=\"single-cta__content\">\n\t\t\t\t\t\t\t\t<h2 class=\"single-cta__title h3\">Subscribe to the Sage Advice newsletter<\/h2>\n\n\t\t\t\t\t\t\t\t\t<div class=\"single-cta__description\">\n\t\t\t\t\t\t<p>Join more than 500,000 UK readers and get the best business admin strategies and tactics, as well as actionable advice to help your company thrive, in your inbox every month.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a\n\t\t\t\t\t\thref=\"#gate-b1a63862-3fa0-4a5e-bb67-c76b88bbc6b8\"\n\t\t\t\t\t\tclass=\"single-cta__button button button--primary\"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t>Subscribe now<\/a>\n\t\t\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg\" class=\"single-cta__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1073797282-1-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 33vw, 100vw\" \/>\t\t\t<\/div>\n<\/div>\n\n<section class=\"more-topics alignfull has-grey-light-background-color wp-block-sage-post-topics\">\n\t<div class=\"container\">\n\t\t<div class=\"row\">\n\t\t\t<div class=\"col col-12 col-lg-4\">\n\t\t\t\t<h3 class=\"more-topics__title h2\">Browse more topics from this article<\/h3>\n\t\t\t<\/div>\n\t\t\t<div class=\"col col-12 col-lg-8\">\n\t\t\t\t<ul class=\"post-tags__list\">\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/construction\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tConstruction\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/need-to-know\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tNeed to know\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/tax\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tTax\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t\t\t<li class=\"post-tags__item\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.sage.com\/en-gb\/blog\/tag\/vat\/\" class=\"post-tags__link button button--secondary\">\n\t\t\t\t\t\t\t\tVAT\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t\t<\/ul>\n\t\t\t<\/div>\n\t\t<\/div>\n\t<\/div>\n<\/section>\n\n<div class=\"alignfull wp-block-sage-related-posts\">\n\t<section class=\"related-posts card-grid has-dark-background-color\">\n\t<div class=\"container\">\n\t\t\t\t\t<div class=\"row\">\n\t\t\t\t<div class=\"col\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--featured h1\">Explore more wisdom<\/h2>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\t\t\t<div class=\"row related-posts__featured\">\n\t\t\t\t<div class=\"col card-grid__item\">\n\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-0 post-31973 post type-post status-publish format-standard has-post-thumbnail hentry category-money-matters tag-bookkeeping tag-making-tax-digital-for-vat tag-tax tag-vat business_type-small-business business_type-medium-sized-business card-post--is-clickable\"\n>\n\t<div class=\"card-post__media-wrapper\">\n\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-642394299-1440x810.jpg\" class=\"card-post__image\" alt=\"Staying on top of business changes\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-642394299-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-642394299-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-642394299-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\t<\/div>\n\n\t<div class=\"card-post__content\">\n\t\t\t\t\t<div class=\"card-post__label\">Recommended<\/div>\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-17T09:48:05+01:00\">17 August, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">14 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h3\">\n\t\t\t\t\t\t\t<a\n\t\t\t\t\tclass=\"card-post__title-link\"\n\t\t\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/vat-calculator\/\"\n\t\t\t\t>\n\t\t\t\n\t\t\tVAT Calculator: use now to add &amp; remove VAT\n\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/p>\n\n\t\t\n\t\t\t\t\t<p class=\"card-post__description\">\n\t\t\t\tCalculate VAT quickly and accurately with our free VAT calculator (estimator). Whether you&#8217;re adding VAT to a price or working out the VAT amount included in a total, this tool helps you make the calculation in seconds. It&#8217;s ideal for businesses, sole traders and anyone who needs a simple way to manage VAT calculations.\n\t\t\t<\/p>\n\t\t\n\t\t\t<\/div>\n\n\t<\/article>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n\t\t\t\t\t<div class=\"row related-posts__non-featured\">\n\t\t\t\t<div class=\"col col-12\">\n\t\t\t\t\t<h2 class=\"related-posts__heading related-posts__heading--more h4\">More on this Topic<\/h2>\n\t\t\t\t<\/div>\n\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-1 post-32002 post type-post status-publish format-standard has-post-thumbnail hentry category-strategy-legal-operations category-technology-innovation tag-ai tag-business-performance tag-circular-economy tag-construction tag-enterprise-management tag-international-trading tag-manufacturing tag-midsized-business tag-performance-management tag-reporting tag-supply-chain tag-workplace-technology business_type-medium-sized-business industry-chemical industry-construction industry-distribution industry-food-beverage industry-healthcare industry-manufacturing industry-non-profit industry-professional-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/financial-close-checklist\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1473163791-684x384.jpg\" class=\"card-post__image\" alt=\"Looking at business data\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1473163791-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1473163791-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1473163791.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-14T09:00:00+01:00\">14 August, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">1 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhat is a financial close checklist?\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-2 post-31997 post type-post status-publish format-standard has-post-thumbnail hentry category-strategy-legal-operations category-technology-innovation tag-ai tag-business-performance tag-circular-economy tag-construction tag-enterprise-management tag-international-trading tag-manufacturing tag-midsized-business tag-performance-management tag-reporting tag-supply-chain tag-workplace-technology business_type-medium-sized-business industry-chemical industry-construction industry-distribution industry-food-beverage industry-healthcare industry-manufacturing industry-non-profit industry-professional-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/real-cost-of-manual-accounts-payable\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1143476224-684x384.jpg\" class=\"card-post__image\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1143476224-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1143476224-768x432.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2022\/04\/GettyImages-1143476224-1440x810.jpg 1440w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-14T09:00:00+01:00\">14 August, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tThe real cost of manual accounts payable\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-3 post-32003 post type-post status-publish format-standard has-post-thumbnail hentry category-strategy-legal-operations category-technology-innovation tag-ai tag-business-performance tag-circular-economy tag-construction tag-enterprise-management tag-international-trading tag-manufacturing tag-midsized-business tag-performance-management tag-reporting tag-supply-chain tag-workplace-technology business_type-medium-sized-business industry-chemical industry-construction industry-distribution industry-food-beverage industry-healthcare industry-manufacturing industry-non-profit industry-professional-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/ar-automation-reduce-days-sales-outstanding\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1163568066-684x384.jpg\" class=\"card-post__image\" alt=\"Working on payroll tasks\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1163568066-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1163568066-768x512.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-1163568066-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-14T09:00:00+01:00\">14 August, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">6 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tAR Automation: How to reduce DSO\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t<div class=\"col col-6 col-lg-3 card-grid__item\">\n\t\t\t\t\t\t<article\n\t\tclass=\"card-post related-post related-post-4 post-32004 post type-post status-publish format-standard has-post-thumbnail hentry category-strategy-legal-operations category-technology-innovation tag-ai tag-business-performance tag-circular-economy tag-construction tag-enterprise-management tag-international-trading tag-manufacturing tag-midsized-business tag-performance-management tag-reporting tag-supply-chain tag-workplace-technology business_type-medium-sized-business industry-chemical industry-construction industry-distribution industry-food-beverage industry-healthcare industry-manufacturing industry-non-profit industry-professional-services\"\n>\n\t\t\t<a\n\t\t\tclass=\"card-post__link\"\n\t\t\thref=\"https:\/\/www.sage.com\/en-gb\/blog\/why-uk-finance-teams-cant-close-faster\/\"\n\t\t\t\t\t>\n\t\t\t<figure class=\"card-post__media\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"684\" height=\"384\" src=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-944515884-684x384.jpg\" class=\"card-post__image\" alt=\"Preparing the team for new business requirements\" loading=\"lazy\" srcset=\"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-944515884-684x384.jpg 684w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-944515884-768x512.jpg 768w, https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2023\/09\/GettyImages-944515884-1215x810.jpg 1215w\" sizes=\"auto, (min-width: 48em) 250px, (min-width: 30em) 100vw, 100vw\" \/>\t\t\t\n\t\t\t\n\t\t\t\t\t<\/figure>\n\n\t\t\n\t\t\t\t\t<div class=\"card-post__meta\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"posted-on \"><time class=\"entry-date published\" datetime=\"2026-08-14T09:00:00+01:00\">14 August, 2026<\/time><\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"card-post__meta-text\"><span class=\"reading-time\">8 min read<\/span><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\n\t\t<p class=\"card-post__title h5\">\n\t\t\tWhy UK finance teams can&#8217;t close faster\t\t<\/p>\n\n\t\t\t<\/a>\n\t\n\t\n\t\t\n\t\n\t<\/article>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n<\/section>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Use this VAT reverse charge checklist for building and construction services to ensure your processes adhere to the new legislation.<\/p>\n","protected":false},"author":280,"featured_media":5989,"menu_order":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_yoast_wpseo_is_cornerstone":"","_yoast_wpseo_meta-robots-noindex":"","_yoast_wpseo_meta-robots-nofollow":"","_yoast_wpseo_opengraph-title":"","_yoast_wpseo_opengraph-description":"","_yoast_wpseo_opengraph-image":"","_yoast_wpseo_opengraph-image-id":"","_yoast_wpseo_twitter-title":"","_yoast_wpseo_twitter-description":"","_yoast_wpseo_twitter-image":"","_yoast_wpseo_twitter-image-id":"","_yoast_wpseo_schema_page_type":"","_yoast_wpseo_schema_article_type":"","_sage_video":false,"_yoast_wpseo_focuskeywords":"","_yoast_wpseo_keywordsynonyms":"","_yoast_wpseo_primary_category":"6","post_featured_image_hide":false,"sage_hide_published_date":false,"sage_hide_read_time":false,"sage_hide_share_buttons":false,"_pwl_sage_podcast_buzzsprout_src":"","footnotes":""},"categories":[6,9],"tags":[161,206,27,28],"business_type":[4,3],"lilypad":[],"context":[],"industry":[55],"persona":[71,73,74],"imagine_tag":[82,96,109],"coauthors":[369],"class_list":["post-6619","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-money-matters","category-strategy-legal-operations","tag-construction","tag-need-to-know","tag-tax","tag-vat","business_type-small-business","business_type-medium-sized-business","industry-construction"],"sage_meta":{"region":"en-gb","author_name":"Keir Thomas-Bryant","featured_image":"https:\/\/www.sage.com\/en-gb\/blog\/wp-content\/uploads\/sites\/10\/2019\/01\/GettyImages-681636510.jpg","imagine_tags":{"82":"Construction","96":"Medium businesses","109":"Small business"}},"distributor_meta":false,"distributor_terms":false,"distributor_media":false,"distributor_original_site_name":"Sage Advice UK","distributor_original_site_url":"https:\/\/www.sage.com\/en-gb\/blog","push-errors":false,"_links":{"self":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/6619","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/users\/280"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/comments?post=6619"}],"version-history":[{"count":1,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/6619\/revisions"}],"predecessor-version":[{"id":30919,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/posts\/6619\/revisions\/30919"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media\/5989"}],"wp:attachment":[{"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/media?parent=6619"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/categories?post=6619"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/tags?post=6619"},{"taxonomy":"business_type","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/business_type?post=6619"},{"taxonomy":"lilypad","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/lilypad?post=6619"},{"taxonomy":"context","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/context?post=6619"},{"taxonomy":"industry","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/industry?post=6619"},{"taxonomy":"persona","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/persona?post=6619"},{"taxonomy":"imagine_tag","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/imagine_tag?post=6619"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/www.sage.com\/en-gb\/blog\/api\/wp\/v2\/coauthors?post=6619"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}