The Domestic VAT Reverse Charge rules are very specific with regard to split invoicing for materials and labour – if the invoices are all for the same job you must, by law apply the Reverse Charge across the whole of the supply, no matter how the invoices are broken down. (part hire, part material etc).

The only time we can disregard this is if the labour element of the supply is less than 5% of the total supply value or if the invoice is an unrelated supply (so if it was materials only for a completely different site) then you would need to identify this to us a separate supply so we could treat it independently and pay the VAT accordingly.

If you have any questions about this get in touch.