CIS reverse charge - common questions

Note - information

This feature is only available from Sage 200 Professional Summer 2019 version onwards.

Note: CIS is only applicable for companies in the UK, and not Ireland.

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For answers to more frequently asked questions, see Sage blog: VAT domestic reverse charge for construction: 22 things you need to know (opens in a new tab).




Supply chain


Materials / Goods

VAT submission



VAT schemes

Application for payment


Note - information

Sage is providing this article for organisations to use for general guidance. Sage works hard to ensure the information is correct at the time of publication and strives to keep all supplied information up-to-date and accurate, but makes no representations or warranties of any kind—express or implied—about the ongoing accuracy, reliability, suitability, or completeness of the information provided.

The information contained within this article is not intended to be a substitute for professional advice. Sage assumes no responsibility for any action taken on the basis of the article. Any reliance you place on the information contained within the article is at your own risk. In using the article, you agree that Sage is not liable for any loss or damage whatsoever, including without limitation, any direct, indirect, consequential or incidental loss or damage, arising out of, or in connection with, the use of this information.