Land and buildings ― building work ― invoices and authenticated receipts

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides information on invoices and authenticated receipts for building work.

Detailed commentary on invoices and authenticated receipts is included in De Voil Indirect Tax Service V3.511 to V3.529.

Summary of points to consider

The table below provides a summary of points to consider when an invoice or authenticated receipt is issued or received in relation to building work.

Points to consider	Relevant sections of this guidance note
Where was the building work carried out?	Place of supply
When was the building work carried out?	Time of supply
Does the tax point anti-avoidance rule apply?	Tax point anti-avoidance rule
Which party is responsible for accounting for any VAT due on the supply?	Reverse charge
Will an invoice or an authenticated receipt be issued?	Invoice or authenticated receipt
Will a self-billed invoice be issued?	Self-billing
What rate of VAT should be applied?	Applying the correct VAT treatment
Who carried out the building work?	Self-supply

Place

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