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principal / UK use and enjoyment on telecommunication services
The UK Government announced that on 1 August 2017 is expected to come into force a new legislation that will remove the VAT use and enjoyment provision on B2C telecommunication services.
At the moment, when telecommunication services are used by UK consumers outside the EU, the place of supply would be deemed to be outside the EU.
With this new legislation, UK VAT will be charged in all telecommunication services used by UK consumers outside the European Union. This change will align the UK rules with the OECD international approach agreed in the VAT/GST guidelines.
HMRC is currently receiving answers from a consultation on these changes. This consultation will be of interest to businesses providing telecommunication services to consumers visiting countries outside the EU. The consultation period closes on 19 May 2017.