Domestic Reverse Charge VAT for Construction: 2026
How the VAT domestic reverse charge works for UK construction, why your invoice shows no VAT to collect, and the exact wording HMRC wants on it.
The VAT domestic reverse charge for building and construction services changes who hands the VAT to HMRC, not how much is owed. Under it a VAT-registered subcontractor doing CIS work no longer charges VAT to a VAT-registered contractor, so the invoice shows no VAT to collect and instead states that the customer must account for the VAT to HMRC.
This guide covers who it applies to, the exact invoice wording, the end user rule, the cash-flow shock of losing the VAT float, and how it sits alongside CIS deductions. KaamCam invoices carry the correct reverse charge wording and show the VAT the customer must account for, at $12 per month per user (about £9)..