VAT News

Netherlands-Telecommunications reverse charge

The Dutch government has recently announced that the B2B supply of telecommunications services between 2 Dutch businesses will now be subject to a mandatory reverse charge, and subsequently the business customer will be responsible for declaring the applicable Dutch VAT upon the supply.

This treatment is effective from 2 June 2017, and is a direct response to the increased carousel fraud taking place within the sector.

Related articles

EU-VAT gap report

The 2016 VAT gap report for the 28 EU member states has recently been released

Read more
UK-Implications of a 'no-deal' Brexit

The UK government has released guidance on the VAT impacts of the UK leaving the EU with no deal negotiated

Read more
South Korea - VAT has been extended to foreign cloud computing

The scope of VAT has been extended to foreign B2C cloud computer services.

Read more