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Posted 2 days ago by Chris Ralph
I have just applied for vat registration. My predominant work is subcontracting on new build sites which if I understand correctly are zero vat status. Do I continue to invoice at vat exempt whilst I await my vat number?
Posted about 11 hours ago by HMRC Admin 25 Response
Hi Chris Ralph,
If you are a contractor on new build sites then your supplpies would be zero rated if the criteria is met below:
3. Zero rating the construction of new buildings
You only need to raise VAT invoices for 20% and 5% services and so you would continue to invoice as you would have done before VAT registration.
Please see below:
16. VAT invoices
Thank you. 

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