VATREVCHG13000 - Introduction: Law

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) was contained within Part 4A of the VAT Regulations 1995 (SI 1995/2518). However, with effect from 1 July 2022, it is no longer a legal requirment to submit a RCSL. This amendment was made by SI 2022/548. This does not remove the requirement for businesses to operate the reverse charge procedure.

Sections 65 and 66 of the VAT Act 1994 deal with the issuing of penalties for inaccuracies in and failure to submit an RCSL. This legislation remains in place even though there is no longer a legal requirement to submit a RCSL.