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Following the order published on 7 January 2016, reverse charge will apply on certain telecom services such as routing telephone calls and data over landlines, mobile or internet. These services do not include non-wholesale supplies or any supply to non-taxable persons.
Reverse charging VAT is an exception to the general rule on VAT. Normally, it is the supplier who must account to the tax authorities for any VAT due on the supply. However, for certain goods and services, the obligation to account for the VAT element of the transaction is ´reversed´ and passed to the customer. From an accounting point of view, this system is easy for the customer as it only requires the VAT element to be booked both, in the input VAT account and output VAT account, with the corresponding nil effect in the VAT position.