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VAT on construction services – the new domestic reverse charge

With effect from the 1 March 2021 the new Domestic Reverse VAT Charge for Building and Construction Services came into force. This requires the customer rather than the supplier to account for the VAT due on certain construction services. However, this reverse charge is not applicable to supplies made to the University of Cambridge and any VAT due on construction services supplied to us should continue to be charged to us in the normal way by the supplier.

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