A 1D dynamic model was developed in Matlab in order to study the Reversible Solid Oxide Cell (RSOC) behavior in transient state. It is a combination of kinetic, thermal and electrochemical models. The model was validated in steady state using available experimental results and showed a maximum relative error of 4.8 %. Therefore, the developed model can accurately simulate the RSOC performance. A dynamic simulation was performed to illustrate the temperature, the operating voltage and the outlet gas concentrations as a function of time and the fractional cell length for Power-to-Gas process that allows the storage of 10 MW of renewable energy. The co- electrolyser is operated under thermoneutral conditions at 1,073 K and 11,400 A/m². The obtained results showed that the cell has a thermal inertia that causes a temperature peak in dynamic state. This information is important because the temperature must be controlled in transient state to prevent the cell deterioration. It is observed that the operating voltage and outlet gas concentrations reach instantaneously the steady state while the temperature needs about 5 min to reach a constant value.