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VAT reverse charge question

Does aerial installation come under the VAT reverse charge scheme?

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Vat registered client has carried out an aerial installation for a VAT registered electrician who isnt the end user.

Would this come under the reverse charge remit?   

 

 

Replies (8)

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By TheNovice
22nd Oct 2021 23:38

Aerial installations would fall under the CIS scheme, have a look at CIS340.

Service is not supplied to end user.

Both VAT registered.

Confirm with electrician if they are registered for CIS, if not DRC cannot be applied. I'm not sure if electricians fall under the scheme (unhelpful i know).

If they're met then I'd vote yes on the information provided, there are other factors to consider for example whether the companies are connected.

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Replying to TheNovice:
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By barberbuzz
23rd Oct 2021 14:14

Thanks
Companies are not connected

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By VATs-enough
23rd Oct 2021 07:43

What sort of property involved for the installation?

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Replying to VATs-enough:
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By barberbuzz
23rd Oct 2021 14:11

Refurb of a residential property

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By SXGuy
23rd Oct 2021 08:13

It's not for you to decide, it's for the guy your supplying the service to.

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Replying to SXGuy:
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By VATs-enough
23rd Oct 2021 14:24

Respectfully, I would beg to differ.

It is always for the supplier to ensure the correct VAT treatment of their own supply

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Replying to VATs-enough:
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By SXGuy
23rd Oct 2021 15:10

You know what. I just re read the thread and I've gone and got my suppliers mixed up. Yes if he's invoicing it's for him to mention if Drc applies. My bad

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By doubletrouble
23rd Oct 2021 13:00

Could depend on a number of factors, but just tell your client to invoice and charge the VAT, better to be safe than sorry!
If it should turn out to be under the DRC I am sure the Contractor will just ask them to reissue the invoice

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