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VAT Reverse Charge for Construction Services

2-hour course  |  2 CPD hours

£189 +VAT per person

This course can be presented in-house at your premises. You can find out more about our in-house training here.

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£269 +VAT
per person

One licence is required per person. Please select the number of licences you wish to purchase below. The total price will be determined by the number of licences ordered.

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Licence expires after 1 year.

Home > Online training > VAT Reverse Charge for Construction Services

VAT Reverse Charge for Construction Services

2-hour course

Course overview

This is a 2-hour online on-demand course

On 1st March 2021, the VAT rules which apply to the construction sector were completely overhauled, with the introduction of a new domestic reverse charge. The changes mean that for supplies that fall within the Construction Industry Scheme (CIS), the recipient rather than the supplier will account for the VAT. This represents a significant procedural change and it is crucial that organisations understand exactly how the reverse charge works and appreciate the added costs and resources required to apply it.

This comprehensive course clearly explains how the reverse charge mechanism works and when it should be applied to construction services. It will demonstrate how the administration of the reverse charge works and how this in turn affects the VAT return.  Attending the course will ensure you and your organisation are able to clearly understand and apply the new reverse charge and that you can continue operating without making administrative errors.

What will you learn?

  • What is the purpose of the new reverse charge?
  • What is the reverse charge procedure and how does it work?
  • Which building and construction services are affected?
  • Which supplies are specifically excluded?
  • What changes do you need to make to your systems to prepare for the changes?
  • How are services with reverse charge and non-reverse charge elements treated?
  • What checks on customers should be carried out by a supplier?
  • What are the responsibilities of the service provider and the beneficiary when accounting for the VAT?
  • How does the reverse charge affect the VAT return?
  • Where the reverse charge applies, how does this affect the invoice?
  • What happens if you issue multiple invoices for a single purchase order?
  • What happens when a credit or debit note is issued?
  • How should businesses that rely on the Payment on Account scheme apply the reverse charge?
  • How should the reverse charge be applied when using other non-standard accounting schemes?

Extra benefits

  • course pack containing the information presented on the day
  • certificate of attendance