Transcription of Annex 2 - GOV.UK
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Annex 2 - GOV.UK
Annex 2 This flowchart is to help businesses receiving building and construction services check whether normal VAT rules or the domestic reverse charge. NO NO IS THE SUPPLY MADE BY AN EMPLOYMENT BUSINESS? IS THE SUPPLY RECEIVED WITHIN THE SCOPE OF CIS? IS THE SUPPLY STANDARD RATED OR REDUCED RATED? I HAVE CONFIRMED WITH MY SUPPLIER THAT I AM AN END USER? YES YES YES NO NO YES NORMAL VAT RULES APPLY NORMAL VAT RULES APPLY NORMAL VAT RULES APPLY NORMAL VAT RULES APPLY DOMESTIC REVERSE CHARGE APPLIES Further information on Employment Business can be found at Employment businesses and labour only sub-contractors.
Q.4 I HAVE CONFIRMED WITH MY SUPPLIER THAT I AM AN END USER? YES YES YES NO NO YES NORMAL VAT RULES APPLY . NORMAL VAT RULES APPLY . NORMAL VAT RULES APPLY . DOMESTIC REVERSE CHARGE APPLIES . ¹ Further information on ‘Employment Business’ can be found at . Employment businesses and labour
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