HMRC Guidance – Place of supply of services (VAT Notice 741A)

This Notice explains the VAT reverse charge procedure, which applies to the supply and purchase of specified goods and services. It is not to be confused with the reverse charge for intra community acquisitions, details of which are found in VAT Notice 741A: place of supply of services.

The Notice has been updated at section 11.4.2 with what information to include in the Reverse Charge Sales List (RCSL). RCSLs only apply for supplies of mobile phones or computer chips (reverse charge sales). Supplies of gas, electricity, emissions allowances or telecommunications services must not be included.

Suppliers of reverse charge sales must notify HMRC and submit regular RCSLs using the RCSL system. Accounts software may have the facility to export the required data in the required format.

Source HMRC

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