Hi Vatfrustrations,
Thanks for your post regarding the 'Reverse Charge List' in QuickBooks Desktop.
It is indeed the case that only reverse charge sales transactions should populate the reverse charge list. So if you are using the RC code on any purchases you are entering in QuickBooks, don't worry at all if these aren't showing in your reverse charge list report; they shouldn't be.
Please see this GOV.UK link for more on the reverse charge procedure, and particularly point 11 regarding the Reverse charge list.
If you have any further questions, please don't hesitate to post back.
