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This guidance note provides details of the accounting and invoicing requirements that need to be met by businesses who are required to account for VAT using the reverse charge. For details of the specific requirements for the supplies covered by the reverse charge, please see the following guidance notes:

1. •

   Domestic reverse charge ― overview

2. •

   Domestic reverse charge ― mobile phones and computer chips

3. •

   Domestic reverse charge ― trading in carbon emissions

4. •

   Domestic reverse charge ― wholesale trading in electricity and gas

5. •

   Domestic reverse charge ― wholesale electronic communication services

6. •

   Domestic reverse charge ― supplies of building and construction services ― overview

7. •

   Domestic reverse charge ― trading in renewable energy certificates