Reverse Charge Sales List (RCSL)


If you are VAT-registered and supply mobile phones or computer chips to other VAT-registered businesses within the UK you should use the RCSL Service. You should account for the VAT on the supplies of these goods using the 'reverse charge' procedure.

Reverse charge accounting does not apply if you supply these goods to non-business customers, to someone in another EU country or make exports outside the EU.

If you make supplies to which the reverse charge applies (reverse charge sales) you must notify HM Revenue & Customs (HMRC) and submit regular RCSL statements using the RCSL Service. The RCSL Service, including notifications, is only available on the internet.

Submitting your RCSL online is one of the tasks you can carry out using VAT online services. To use VAT online services, you first need to register with HMRC Online Services or the Government Gateway.

Log in to HMRC Online Services to submit your RCSL on the HMRC website.

Start using the RCSL Service on the Government Gateway website.

Developed with:

HM Revenue & Customs