The introduction of the domestic reverse charge VAT for construction services has been delayed for 12 months, until 1 October 2020. Industry representatives raised concerns that some businesses in the construction sector were not ready to implement the charge on 1 October 2019 and the postponement is to help these businesses and give them more time to prepare. It is also intended to avoid the changes coinciding with Brexit.

HMRC has recognised that some businesses had already changed their invoices to meet the needs of the reverse charge and could not easily change them back in time. Where genuine errors have occurred, HMRC says it will take into account the fact that the implementation date has changed.

Businesses that might have opted for monthly VAT returns ahead of the 1 October 2019 implementation date can reverse that by using the appropriate stagger option on the HMRC website.

https://www.gov.uk/government/publications/revenue-and-customs-brief-10-2019-domestic-reverse-charge-vat-for-construction-services-delay-in-implementation/revenue-and-customs-brief-10-2019-domestic-reverse-charge-vat-for-construction-services-delay-in-implementation#explanation-of-the-change