Thanks for feedback Ian. The table is a general guideline as its not possible to summaries all complexities of vat in one table. When goods are bought from EU on the provision of vat number, vat is made zero but its accounted for in a similar way as a reverse charge for services though figures dont end up in same boxes
Goods from EU countries
If you’re registered for VAT in the UK and receive goods from countries in the EU you’ll normally account for the VAT through your VAT Return. You’ll need to account for the VAT at the same rate that you would have paid if you had bought them from a UK supplier. This VAT is known as acquisition tax and you can normally reclaim this if the acquisitions relate to VAT taxable supplies that you make.
RCSL is for UK B2B, you are right perhaps I should add wording UK wholesale business for more clarity and move to the first table or better remove it as it comes under special goods vat topic.