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Invoicing challenges for telecommunication services

Question

 
We are affected by the new domestic reverse charge to be applied on UK wholesale supplies of telecommunication services and our IT team has raised concerns about the associated invoicing requirements in particular the requirement to show VAT amounts in a non-standard way. Are there any recommended approaches?
 

Answer

 
The changes in question are set out in The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order SI 2016/12 and are effective from 1 February 2016. 
 
They extend the current scope of the domestic reverse charge for mobile phones computer chips etc. to the sale of telecommunications services where the services will be on-sold in a commercial capacity. 
 
Intercompany recharges for in-house use as...
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