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Is the RCSL for goods only?

The client is a UK VAT registered trader that:

-supplies services to other EU countries; and

-place of supply is in the customer's country; and

-customer is VAT registered.

Clearly the reverse charge rules apply. In the above circumstances, does the client report the sale on the EC Sales List (ECSL) or the Reverse Charge Sales List (RCSL)? I think the answer is the ECSL but I just wanted to check whether I can forget about the RCSL in all circumstances UNLESS my client is selling goods. Can I? In other words, the RCSL is never used for reporting sales of services?

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11th May 2012 10:50

come on guys, someone must know!

.

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Isn't the RCSL...

... only for UK-UK supplies of goods and services to which S.55A of VATA 1994 applies, ie:

moblie phones (goods),computer chips (goods), andcarbon emissions allowances (services)?

See the Reverse Charge Manual.

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