VAT. Major change for construction 2021 Posted at: February 12, 2021 Posted in: Uncategorized Please click here to view the bulletin. The VAT domestic reverse charge for building and construction services takes effect from 1 March 2021. what the reverse charge means who is impacted? specified construction services identifying end users and intermediary suppliers how to operate the reverse charge invoices, VAT returns and other compliance issues practical steps to take now.