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HMRC internal manual

VAT Reverse Charge

Introduction: Law

EC Law

Derogations from the VAT Directive (2006/112/EC) under Article 395 allows the UK to introduce the reverse charge procedure for certain supplies to counter MTIC fraud (VATF23300).

UK Law

Section 55A of the VAT Act 1994 requires that customers account for VAT on specified supplies of goods and services. The goods and services subject to this reverse charge procedure are defined in the VAT (Section 55A)(Specified Goods and Services and Excepted Supplies) Order 2010 (SI 2010/2239). Paragraph 3 of Notice 735 provides further guidance.

The legal requirement to submit a Reverse Charge Sales List (RCSL - VATREVCHG30000) is contained within Part 4A of the VAT Regulations 1995 (SI 1995/2518).

Sections 65 and 66 of the VAT Act 1994 deal with the issuing of penalties for inaccuracies in and failure to submit an RCSL.