Using the RC Sales List (RCSL) Service

 

Contents

Using the RC Sales List (RCSL) Service

 

Using the RC Sales List (RCSL) Service

Contents

Background

What information must I submit?

How do I submit my RC Sales List?

No reverse charge sales made in the period

Further information

Background

If you make supplies to which the reverse charge applies (reverse charge sales) you must notify HM Revenue & Customs (HMRC) and submit regular statements (Reverse Charge Sales Lists - RCSLs) using the RCSL Service. The RCSL Service, including notifications, is web-based only and accessed through this portal. If you do not already use a HMRC online service you will first need to register, enrol and activate this service at the Government Gateway website.

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What information must I submit?

For each customer to whom you have made reverse charge sales you must tell us:

  • the UK VAT Registration Number of the customer
  • for each calendar month in the period, the total net value of reverse sales to that customer

This means, for example, that if you are to submit a quarterly RCSL for April, May and June you must tell us, for each customer, three values - one each for April, May and June. If you have made reverse charge sales to a customer for one or more months in the period but not every month you must record '0' value for the month(s) in which you made no reverse charge sales.

For instance:

Customer VAT Registration Number - 123456789

Month and year


Total net value (£)


April 2007


10000


May 2007


0


June 2007


30000


You will only be able to make one such entry per customer per VAT period. This means that your data must be aggregated for each month and include any adjustments. You will not be able to submit invoice or transaction level data. A contact name and telephone number must also be provided.

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How do I submit my RC Sales List?

There are two electronic submission methods available:

Submitting RCSL Declarations using the online form including 'Nil Declarations'.

'Bulk Upload' of your data online using a Comma Separated Variable (CSV) file. This option will be of particular use to businesses that regularly submit in excess of 20 lines.

Benefits of the electronic options include:

  • user friendly system
  • registration, enrolment and activation via the Government Gateway
  • front end validation of data ie identification of errors on screen
  • facility to view past submissions
  • secure system using Secure Socket Layer (SSL) encryption technology
  • time stamped acknowledgement of data submitted

Find out how to submit your RCSL Declaration by using a CSV

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No reverse charge sales made in the period

If you do not make any reverse charge sales to any customer for the entire VAT period you must submit a Nil Declaration. You do this by following the 'Nil Declaration' link on the RCSL main menu page.

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Further information

General information can be obtained from:

FAQ: Reverse Charge Sales List (RCSL)

Registering, enrolling for and activating to use RC Sales List (RCSL) Service

RCSL - Reverse Charge Sales List

Online Services Terms & Conditions

VAT Information Sheet 08/07 - VAT: Reverse charge for purchases and sales of mobile phones and computer chips

VAT reverse charge for mobile phones and computer chips

Further assistance can also be obtained from:

eCustomer Support Helpdesk on Tel 0300 200 3701

VAT, Excise and Customs Helpline on Tel 0300 200 3700.

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