VAT Domestic Reverse Charge

I am a VAT registered sub contractor who normally does not do any work in the scope of CIS so I am not CIS registered. I have just been asked to do some CIS in scope work for a contractor who is CIS and VAT registered and he has informed me that I will have to apply the VAT reverse charge to my invoices. Is this correct? Will I have to apply for CIS registration to apply the VAT reverse charge ?

Hi,

As a sub contractor you would not need to register for CIS as it is the contractor who will do this.

The majority of building work now done by a subcontractor does come under the reverse charge but it is important to make sure that this covers the work which you are doing. You can see information here:

Check when you must use the VAT domestic reverse charge for building and construction services

Flowcharts

Thank you.