The short answer
Sometimes, but only between businesses. The domestic reverse charge covers construction work supplied to a UK VAT-registered business where the supply falls under the Construction Industry Scheme, or CIS. It never applies to a householder paying a roofer. A commercial owner outside the scheme chain should ask an accountant before assuming either way.
A roofing invoice can carry VAT in one of two ways. Which one applies depends on who is buying, how they are registered and what the work is.
What the reverse charge changes
Normally a supplier charges VAT on the invoice, collects it from the customer and pays it over to HMRC, and the customer reclaims it if they are registered. The domestic reverse charge for construction work turns that flow round. The supplier issues an invoice with no VAT on it, and the customer accounts for the VAT in their own return, as if they had both charged and paid it.
Why does an invoice look different?
For a customer who can reclaim all their VAT, the effect on cash is small, but the invoice no longer shows a VAT line, which confuses anyone who has not met it. A note on the invoice usually states that the reverse charge applies, and the customer's accounts team handles the rest.
GOV.UK describes the scheme as one for supplies to UK VAT-registered businesses, where the supply also falls under the Construction Industry Scheme reporting rules. Both halves matter: the customer's VAT registration, and the CIS reporting of the supply. If either is missing, the ordinary VAT rules apply and the roofer charges VAT as usual.
Where it applies on a roof job
A typical case is a roofer working as a subcontractor to a main contractor, both registered for VAT and both within CIS. The roofer invoices the main contractor without VAT, with a note that the reverse charge applies, and the main contractor accounts for it.
Does it apply when a business hires a roofer directly?
That depends on the customer. A VAT-registered building owner who is the final user of the work, rather than a contractor passing it down a chain, is in a different position, and the exact end-user rules sit in HMRC's technical guidance. We do not guess about that line. If you are a VAT-registered owner, check with your accountant or with HMRC before you decide how the invoice should read.
The point to hold on to is that the reverse charge works between trading businesses in a construction chain. Its presence or absence on an invoice tells you nothing about the quality of the roof or of the roofer, and a firm that gets it wrong has made an accounting error, not a roofing one. If the invoice puzzles you, ask the supplier to explain the treatment in a sentence, and keep that explanation with the paperwork for the job.
Where it does not apply
A householder paying a roofer for work on their own house is outside the reverse charge. The roofer charges VAT in the normal way. GOV.UK sets the standard rate at 20 per cent for work of that kind on existing homes, so a householder should see VAT on the invoice, or a statement that the roofer is not VAT-registered. The invoice is the document to read closely, because it shows how the supplier has treated the tax.
What if a landlord owns the rented house?
A landlord is a business owner, so the questions are whether they are registered for VAT and whether the work is reported within CIS. A private landlord with no VAT registration is not in the scheme in the way a registered business is. Anyone in that position should ask the accountant who prepares their tax return rather than rely on a general web page.
If a roofer tells a householder that VAT is reverse charged on their invoice, ask why and ask for the reasoning in writing, because it is unusual for a household customer. The Citizens Advice consumer helpline, 0808 223 1133, can advise individuals who are unsure of their position.
What to check on a commercial quote
Look at whether the quote states its VAT treatment. A clear quote says either that VAT at 20 per cent is added or that the reverse charge applies and who accounts for it. Ask also whether the scaffold is included and whether its VAT is handled the same way as the rest of the price.
What do we put on a commercial price?
The survey leads to one written total price, with the VAT treatment stated beside it. A business registered for VAT and working within CIS should mention that when booking the visit, and pass on its VAT number, so the invoice is right at the first attempt and nobody in finance has to chase a correction a month later.
We cannot give tax advice, and the rules here carry conditions that depend on your circumstances. Pair this page with the notes on who the principal contractor is, since a contractor chain is where the reverse charge shows up, and on planning a commercial re-roof. The service overview is commercial roofing.
VAT on roofing invoices
Will a subcontract roofer invoice me without VAT?
Only if both of you are registered for VAT and the work is reported within the Construction Industry Scheme. Then the invoice carries a reverse charge note and you account for the VAT yourself. Outside that chain the roofer charges VAT in the usual way, so confirm your status before the work starts.
Who decides if the reverse charge applies to my invoice?
The tests are set by HMRC and turn on both parties' VAT registration and the CIS reporting of the supply. The supplier states the treatment on the invoice and the customer accounts for it. If either side is unsure, check the GOV.UK guidance or ask an accountant before the invoice is issued.
The full picture: Commercial roofing in Taunton ยท More short answers