HMRC Policy paper: VAT domestic reverse charge for mobile phones and computer chips

The government has introduced legislation, in the form of a statutory instrument, to remove the requirement for businesses to report information to HMRC about sales of mobile phones or computer chips in the UK — known as the Reverse Charge Sales List.

This change takes effect from 1 July 2022. However, it does not remove the requirement for you to operate the domestic reverse charge procedure.

The purpose of this brief is to provide guidance on this change.

Source gov.uk

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