{"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":"

In its Revenue and Customs Brief 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 1 February 2016 <\/u>for wholesale supplies of telecommunication services in the UK.<\/p>\n

This new reverse charge will impact on businesses that buy or sell wholesale telecommunications services in the UK including:<\/p>\n