Policy paper

VAT: telecommunication services used outside the EU

This Tax Information and Impact Note applies to B2C telecommunication services used outside the EU and removal of the use and enjoyment rule.

• From: HM Revenue & Customs
• Published: 20 July 2017

Documents

VAT: telecommunication services used outside the EU – use and enjoyment rule removed

HTML

Details

At Spring Budget 2017 the government announced that it would remove the ‘use and enjoyment’ provision from B2C telecommunication services. This means that UK VAT will now be charged on such services used outside the EU by UK consumers. This TIIN outlines the changes and the impacts of the introduction of the measure.

Published 20 July 2017