Since 1 March 2021, most building and construction services reported within CIS between VAT-registered businesses use the VAT domestic reverse charge. The customer, not the supplier, accounts for the VAT to HMRC.
GOV.UK says the list matches the CIS list of 'construction operations' (except supplies of workers by employment businesses). It includes constructing, altering, repairing or demolishing buildings; installing heating, lighting, power, drainage and similar systems; painting and decorating; and site preparation such as excavation and scaffolding.
Examples GOV.UK gives of services that do not use the charge when supplied on their own include the professional work of architects and surveyors, installing security systems, and signwriting.
Whether or not the reverse charge applies, CIS is worked out on the invoice after VAT is taken out. In our calculator, enter any VAT shown on the invoice in the VAT box and it is excluded from the deduction.
Source: GOV.UK — VAT domestic reverse charge for building and construction services.
Last checked: 19 October 2026. Estimates only, not tax advice.