Removal of the use and enjoyment provision for telecommunication service sales to UK consumers

31 May 2017

HMRC have published draft legislation which will remove the VAT use and enjoyment provision for businesses selling telecommunication services to consumers (B2C).

When this legislation comes into force (which is expected to be 1 August 2017) UK VAT will be charged on all telecommunication services used outside the European Union by UK consumers. This is instead of the current treatment which avoids the need to charge UK VAT on these services.

This is being implemented in order to align the UK VAT rules with the Organisation for Economic Co-operation and Development’s (OECD) international VAT and GST guidelines.

Find out more about VAT in United Kingdom

Russia to cut VAT rates

The Russian government recently proposed that it will gradually reduce its Value Added Tax (VAT) rate from 20% to: 18% from 2021; 15% from 2023; and 12%...


Emergency VAT measures to combat the financial impact...

Due to the negative financial impact that the Coronavirus pandemic is having on businesses all over the world, a number of tax authorities have implemented...


UK to cut e-book VAT rate from 1 December 2020

From 1 December 2020, the UK will cut the Value Added Tax (VAT) rate on digital publications (e-books) from 20% to 0%.  This follows the EU Council’s...


Gated Content

The following email providers are not accepted: gmail, hotmail, yahoo. Please use proper company email.