On 1 June 2007 2006, the government implemented changes to the normal VAT accounting rules for supplies of certain specified goods. A list of goods subject to reverse charge is included below. This change of accounting provision is known as the ‘reverse charge’.
The reverse charge will only apply to sales within the UK where specified goods are purchased by a VAT-registered business for business purposes - sales to non-business customers are unaffected by the change, and normal VAT rules continue to apply.
If you are VAT-registered and make supplies of any of the following goods which are subject to the reverse charge (Section 55A VAT Act 1994) you must enrol for this service to submit your Declarations.
The reverse charge applies to such items when they are in a state prior to integration into end-user products. Items such as computer servers, laptops or desktop units are excluded from the scope of the reverse charge.
You will need an Online Government Account to use the RCSL Service.
The Government Gateway is designed to allow you to have any number of services associated with your User ID. It is not necessary to create a new User ID for each service you wish to use, so if you already hold a Government Gateway User ID, you do not need to ’Register’ again, you may instead simply add the RCSL Service to your existing User ID.
A Digital Certificate is not required for the RCSL Service. However, if you do have one and are using it for other services that require a Digital Certificate you can still use it to log in.
If you would like to use this service, please follow the details in our Registering, enrolling for and activating to use RC Sales List (RCSL) Service pages.