Which online service to enrol on to report EC service sales subject to reverse charge?
VAT EC Sales List (ECSL) or VAT Reverse charge sales list (RCSL)
I want to make sure I enrol for the correct service!
Both state on HMRC's online website that they relate to goods.
ECSL now includes services as of January 2010
Changed wef 1 January 2010:-
" Information required on ESLs
6.
The ESL form that is currently used for reporting intra-EC supplies of goods (VAT 101) will also be used for services. The following information must be entered on the form:
Customer’s country code.
Customer’s VAT Registration Number.
Total value of supplies in sterling.
Code 3 in the Indicator Code Box if it is a supply of services. No Indicator Code is required for supplies of goods unless it is a triangular supply of goods when Code 2 must be entered.
also:-
"
Above are direct quotes from HMRC guidance.
A requirement to complete ESLs for (taxable) supplies of services covered by the ‘general rule’ (Article 196 of Council Directive 2006/112/EC), on which a reverse charge applies in the customer’s Member State. "
ECSL is defininitely only for goods,
or services immediately associated with a supply of goods, such as setting up.
I am not sure about the other one