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principal / Dutch reverse charge on telecommunication services
As from 1 June 2017, reverse charge applies on certain telecommunication services in The Netherlands.
Following an increase of carousel fraud in this sector, the authorities introduced reverse charge in telecommunications services to prevent foreign businesses from buying and reselling these services to intermediary companies. Reverse charge will not apply on sales to end consumers.
These changes apply with retroactive effect to 1 June 2017. Even when the service was supplied before 1 June but the invoice was issued any time after this date, reverse charge will still apply.
Domestic reverse charge became one of the most popular measures to combat carousel fraud. This simple VAT fraud mechanism costs billions of Euros to EU countries every year.