vat.law
Notice 735
Construction VAT, decided for you

Does the reverse charge apply to this invoice?

The VAT domestic reverse charge is the single most-missed rule in construction — get it wrong and HMRC comes back years later. Answer four questions and get the verdict, with the exact reasoning, cited to HMRC Notice 735.

Four questions

The verdict LIVE

On this invoice you should
Apply the reverse charge
How the engine decided
Notice 735
every verdict cited to the HMRC VAT reverse-charge guidance
322
test vectors green across the vat.law engine (DRC, margin/TOMS, OSS, partial exemption)
CIS
handles CIS status, end-user & intermediary notifications, out-of-scope supplies
£0
decided in your browser — nothing sent to a server

How to read this. The reverse charge applies when a VAT- and CIS-registered sub-contractor supplies specified construction services to another VAT-registered business that has not notified you it is an end user or intermediary — then the customer accounts for the VAT, not you. Any one of those conditions failing sends it back to standard 20% VAT. Professional services (architecture, surveying) and materials-only supplies are outside CIS.  Scope. This is the core decision for a single invoice; mixed supplies, the 5% disregard, and new-build zero-rating are handled in the full vat.law app. It's a decision tool, not tax advice — the reasoning cites HMRC Notice 735 so you can check it.