Policy paper

VAT: reverse charge for electronic communications services

This Tax Information and Impact Note is about VAT reverse charges for wholesale supplies of electronic communications services.



This measure will introduce a reverse charge which means the customer is liable to account for the VAT rather than the supplier. The reverse charge will apply to the services of routing telephone calls and associated data (text, images) over landlines, mobile networks or the internet. It does not apply to non-wholesale supplies or to businesses not registered or not liable to be registered for VAT.

Published 11 January 2016