Domestic Reverse Charge - GPUs

Accounting
1

Hi all,

I run a VAT-registered wholesale reselling business and I’m looking for some clarification on the domestic reverse charge for computer chips.

I understand the reverse charge applies to items under commodity code 8542 3190 00 — covering CPUs, microprocessors, MCUs, chipsets etc. — specifically when sold in a state prior to integration into end-user products and not as part of an assembled item.

My question is about graphics cards (e.g. NVIDIA RTX 5090). These contain a GPU chip but are sold as fully assembled products with their own PCB, VRAM, cooling, VRMs and so on. My reading of the guidance is that these would fall outside the scope of the reverse charge, similar to how motherboards are explicitly excluded as assembled items.

Can anyone confirm whether this is correct? I want to make sure I’m charging VAT normally on these sales rather than incorrectly applying the reverse charge where it shouldn’t be used.

Thanks in advance.

2

I won’t claim to interpret the rules, but anecdotally my employer has bought thousands of pounds worth of GPU cards over the years (mostly from scan.co.uk) and have always been charged VAT at 20% as normal.