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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come on guys, someone must know!

Red Leader |
Red Leader's picture

Isn't the RCSL...

Steve Kesby |
Steve Kesby's picture