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.
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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.
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
