Policy paper

VAT: amendment to reverse charge for mobile phones and computer chips to disapply sales reporting requirement

This tax information and impact note applies to businesses registered or liable to be registered for VAT that sell mobiles or computer chips in the UK under the VAT domestic reverse charge procedure.

From:
HM Revenue & Customs
Published
18 May 2022

Documents

Domestic reverse charge for mobile phones and computer chips

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Details

This measure will remove the requirement for businesses to report information about sales of mobiles and computer chips to HMRC.

This is known as the Reverse Charge Sales List (sales list).

This measure will:

  • ease burdens for businesses that are required to report this sales information to HMRC
  • make the reverse charge simpler and quicker to operate
  • bring the reverse charge into line with other reverse charges, where a sales list is not required
Published 18 May 2022

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