Charge the VAT,or reverse it?

Six questions, from HMRC's own list.

How it works

Every conditionBoth of you VAT registered, paid under CIS, standard or reduced rated work.

End usersA customer who confirms in writing they are an end user or intermediary gets a normal VAT invoice.

The invoiceSay the reverse charge applies and show the VAT, but do not add it to the amount due.

5% disregardIf the reverse charge part is 5% or less of the whole supply, it can be disregarded.

Rules from GOV.UK: reverse charge for suppliers, GOV.UK: technical guide, checked 28th September 2026. A guide, not tax advice.