UK Seeks to Eliminate “Use and Enjoyment” Provision for Certain Telecommunication Services

June 6, 2017 Becca Haile

The UK government has introduced draft legislation that would apply VAT to telecommunications services used outside of the European Union by private UK customers. Under current “use and enjoyment” provisions, such services are not subject to VAT when used outside of the EU. The government claims that this change will remove any ambiguity about place of supply for telecommunications services, by sourcing all such transactions to the location of the customer. If passed, the measure would become effective on August 1, 2017.

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