Policy paper
Revenue and Customs Brief 9 (2022): VAT domestic reverse charge for mobile phones and computer chips
This brief explains how UK businesses selling mobile phones or computers to UK customers will no longer be required to report this information HMRC.
Documents
Details
The brief explains that businesses registered or liable to be registered for VAT, will no longer need to report information about sales of mobiles or computer chips in the UK.
From 1 July 2022, these businesses will no longer be required to report this information to HMRC.
It does not remove the requirement for businesses to operate the domestic reverse charge procedure.
Published 18 May 2022