Reverse VAT charge for electronic communications

The Value Added Tax (Section 55A) (Specified Services and Excepted Supplies) Order SI 2016/12  introduces the VAT reverse charge for wholesale supplies of electronic communications services including calls and data over landlines mobile networks and the internet with effect from 1 February 2016. It is the latest application of the reverse charge aimed at countering missing trader intra-community (MTIC) fraud in the telecommunications sector.