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Domestic reverse VAT charge has now been delayed until 2020

The domestic reverse charge will change to the way VAT is collected in the building and construction industry.

This doesn’t come into effect until 1 October 2020 and means the customer receiving the service will have to pay the VAT due to HMRC instead of paying the supplier.

This will only apply to you if you supply or receive specified services that are reported under the Construction Industry Scheme (CIS).

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