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Reverse Charge Sales Listing (RCSL)

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Reverse Charge Sales Listing (RCSL)

UK authorities require a specific return to be filed by businesses supplying mobile phones or computer chips that are subject to domestic reverse charge on specific goods. This return does not include supplies of other specific goods and services subject to domestic reverse charge. For example, reverse charge supplies on gas and electricity are not included in the Reverse Charge Sales Listing.

Companies making supplies that need to be reported in this return must notify HMRC within 30 days from the day the first reverse charge supply was made. They should also inform the UK authorities in case they stop making such supplies. 

If your business only makes purchases of mobile phones and computer chips to which the reverse charge applies, you do not need to submit a RCSL return.

Frequency of filing and due dates

The frequency of filing and due date of RCSL returns follows the VAT return frequency of filing and due dates.

  • Businesses filing monthly VAT returns must file monthly RCSL by the same due date as their VAT return
  • Businesses filing quarterly VAT returns must file monthly RCSL by the same due date as their VAT return
  • Businesses filing annual VAT returns must file monthly RCSL by the same due date as their VAT return
  • Businesses filing VAT returns for non-standard periods must file RCSL for those same periods and due dates.

Way of filing

The RCSL return is filed electronically using the online system provided by HMRC. Business should enroll to the online RCSL return from their online portal.

For each customer to which reverse charge of mobile phones and computer chips have been supplied, the following data must be included in the RCSL return:

  • UK VAT registration number of the customer
  • The total net value of reverse charge sales made to that customer in each month. Monthly numbers should be reported even by companies filing quarterly RCSL.
  • Contact name and telephone number.

Nil RCSL

A nil RCSL return MUST be submitted in case there are no transactions reported.

Corrective RCSL 

In case inaccurate or wrong information is reported in your RCSL, you need to file a corrective return. If a business has submitted the RCSL using the online HMRC service, you can simply add, delete or change lines in the form. If the return has been submitted using a CSV file, you will need to resubmit the complete CSV file with the correct data. 

Penalties for late RCSL

In case HMRC finds out that you have included incorrect data in your RCSL, you will be fined with a penalty of £100.

If you file a RCSL late, you will be charged with a penalty calculated on a daily basis. There is a maximum of 100 days computed for your penalty. Also, the amount will increase depending as each further default occurs.

The following rates apply:

  • 1st time a RCSL is filed late : £5 / day up to a maximum of 100 days.
  • 2nd time a RCSL is filed late : £10 / day up to a maximum of 100 days.
  • 3nd and subsequent times a RCSL is filed late: £15 / day up to a maximum of 100 days.