HMRC is consulting until 19 May 2017 on draft regulations which would remove the use and enjoyment provisions for B2C telecommunication services. The change, announced at Spring Budget 2017, will mean UK VAT will be charged on all telecommunication services used outside the EU by UK consumers, and will bring the UK rules in line with the international approach agreed at the OECD. The change is expected to come into effect from 1 August 2017.
The draft Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 is available at http://bit.ly/2plCByf.
HMRC is consulting until 19 May 2017 on draft regulations which would remove the use and enjoyment provisions for B2C telecommunication services. The change, announced at Spring Budget 2017, will mean UK VAT will be charged on all telecommunication services used outside the EU by UK consumers, and will bring the UK rules in line with the international approach agreed at the OECD. The change is expected to come into effect from 1 August 2017.
The draft Value Added Tax (Place of Supply of Services) (Telecommunication Services) Order 2017 is available at http://bit.ly/2plCByf.
