Use this checklist when the construction VAT reverse charge may apply to an invoice. It is a prompt to check the supply, customer and invoice treatment against current HMRC guidance; it does not determine whether the reverse charge applies.
Invoice checks
- [ ] Confirm the supply and customer meet the relevant reverse-charge conditions.
- [ ] State clearly that the domestic reverse charge applies and that the customer must account for the VAT.
- [ ] Show the VAT rate. Show the VAT amount where the system can do so; if it cannot, use the required reverse-charge wording instead.
- [ ] Keep the same net value and VAT-rate basis in the supporting record.
Short illustration
For a £1,000 net supply at 20%, a system able to show the amount can show £200 VAT with a reverse-charge statement. The supplier does not add the £200 to the amount charged to the customer under the reverse-charge treatment.
Download
Use the matching editable or printable checklist beside the invoice evidence. Check the latest official guidance if the supply, end user status or invoice wording is unclear.
Next step
Use the checklist alongside the current reverse-charge guidance before an invoice is issued.
Important
General information only. Check the current official guidance for the business’s circumstances.
Sources and review
- Evidence check date: 5 November 2026.
- GOV.UK - VAT reverse charge technical guide