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If you fall under the new scheme, and you are not providing your service to an 'end user' (the public for example. This scheme means that if you are both CIS and VAT registered, the way you do your invoicing may change, as you may fall under the new scheme. Remember don't discount your labour element, as your invoice must should show the original cost before any CIS is deducted ay the. So, the CIS is only deducted from the Labour element of your invoice and does not affect the VAT amount the customer has to pay.