{"id":27232,"date":"2016-01-28T09:19:11","date_gmt":"2016-01-28T09:19:11","guid":{"rendered":"https:\/\/www.constablevat.com\/?p=27232"},"modified":"2016-01-28T09:19:11","modified_gmt":"2016-01-28T09:19:11","slug":"telecommunications-domestic-reverse-charge","status":"publish","type":"post","link":"https:\/\/www.constablevat.com\/telecommunications-domestic-reverse-charge\/","title":{"rendered":"Telecommunications:  Domestic Reverse Charge"},"content":{"rendered":"<p>In its Revenue and Customs Brief <a href=\"https:\/\/www.gov.uk\/government\/publications\/revenue-and-customs-brief-1-2016-vat-domestic-reverse-charge-for-businesses-wholesaling-telecommunications-services\/revenue-and-customs-brief-1-2016-vat-domestic-reverse-charge-for-businesses-wholesaling-telecommunications-services\">1\/2016<\/a> HMRC has advised that, in a measure to counter the threat of missing trader intra-community VAT fraud, a reverse charge accounting mechanism is to be introduced on <u>1 February 2016 <\/u>for wholesale supplies of telecommunication services in the UK.<\/p>\n<p>This new reverse charge will impact on businesses that buy or sell wholesale telecommunications services in the UK including:<\/p>\n<ul>\n<li>Airtime carriers<\/li>\n<li>Network operators<\/li>\n<li>Message hubbing providers<\/li>\n<li>Short messaging service (SMS) and voice aggregators<\/li>\n<\/ul>\n<p>The short timescale involved leaves affected businesses very little time to update systems and implement processes and controls.<\/p>\n<p>Although HMRC has stated that it will be adopting a \u2018light touch\u2019 approach where businesses are making \u2018reasonable efforts\u2019 to comply it is important that all affected businesses put in place an implementation plan to evidence the efforts they are making to comply with the new rules.\u00a0 It is in particular important to take appropriate due diligence measures to ensure that suppliers and clients are not involved in a fraudulent supply chain.\u00a0 HMRC\u2019s light touch is more likely to be applied to technical errors that involve no net loss of Revenue.\u00a0 HMRC tends to be unforgiving when it suffers a real revenue loss.<\/p>\n<p>If this matter affects you CVC can advise.\u00a0 Please speak to your regular CVC contact or our telecommunications specialist Dean Carey <a href=\"mailto:dean.carey@ukvatadvice.com\">dean.carey@ukvatadvice.com<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In its Revenue and Customs Brief 1\/2016 HMRC has advised that, in a measure to counter the threat of missing trader intra-community VAT fraud, a reverse charge accounting mechanism is to be introduced on 1 February 2016 for wholesale supplies of telecommunication services in the UK. This new reverse charge will impact on businesses that buy or sell wholesale telecommunications services in the UK including: Airtime carriers Network operators Message hubbing providers Short messaging service (SMS) and voice aggregators The short timescale involved leaves affected businesses very little time to update systems and implement processes and controls. Although HMRC has stated that it will be adopting a \u2018light touch\u2019 approach where businesses are making \u2018reasonable efforts\u2019 to comply it is important that all affected businesses put in place an implementation plan to evidence the efforts they are making to comply with the new rules.\u00a0 It is in particular important to take appropriate due diligence measures to ensure that suppliers and clients are not involved in a fraudulent supply chain.\u00a0 HMRC\u2019s light touch is more likely to be applied to technical errors that involve no net loss of Revenue.\u00a0 HMRC tends to be unforgiving when it suffers a real revenue loss. If this matter affects you CVC can advise.\u00a0 Please speak to your regular CVC contact or our telecommunications specialist Dean Carey dean.carey@ukvatadvice.com<\/p>\n","protected":false},"author":77,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v19.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Telecommunications: Domestic Reverse Charge - Constable VAT Consultancy LLP<\/title>\n<meta name=\"description\" content=\"In its Revenue and Customs Brief 1\/2016 HMRC has advised that, in a measure to counter the threat of missing trader intra-community VAT fraud, a reverse\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.constablevat.com\/telecommunications-domestic-reverse-charge\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Telecommunications: Domestic Reverse Charge - 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