The reverse charge mechanism is not currently availale for the construction and building services sector. It was due to come into force on 01/10/2019 and has now been postponed until 1st October 2020. This mechanism will not be available for certain services. The following services are excluded:
- drilling for or extraction of oil or natural gas;
- architects or land surveyors, or consultants in construction, engineering, interior or exterior design and landscaping;
- signage and the assembly, installation and repair of signs and advertisements.
This reverse charge mechanism is also not availabe for services provided to businesses other than construction companies, such as a big box retailer whose premises are being improved or any other end customer or building owner. Only supplies between construction companies will be subject to the reverse charge mechanism.