Skip to content
A private, independent website — not a government administration site.
About
Terms
Privacy
Home / Taxes & finance / VAT domestic reverse charge technical guide Official e-service
VAT domestic reverse charge technical guide
Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Tax return Passport NHS App Universal Credit Land Registry DBS check State Pension
How to use the service The 5% disregard does not apply where there is a single supply and the predominant element is zero-rated. For example the construction of a new build block of flats with a small element of commercial premises. You should check when you must use the VAT reverse charge for building and construction services .
VD Find technical information about the VAT reverse charge if you buy or sell building and construction services.
Official website: gov.uk
999
Emergency (police, fire, ambulance)
112
Emergency (alternative number)
111
NHS non-emergency medical help
101
Police (non-emergency)
116 123
Samaritans (emotional/crisis support)
0800 1111
Childline (children's helpline)
Why vgov.pl
Faster, safer, no mistakes
Official links only
We link only to verified domains of public institutions and official systems. Every link clearly shows its destination domain.
Find it in a second
Instead of typing into a search engine and landing on middleman ads — type what you need and go straight to the right e-service.
No tracking
We require no login or personal data. We self-host our fonts. We use no tracking cookies or analytics — ads are simply labeled affiliate links.