UK Based Global VAT and Tax Compliance Consultants

Telecommunications Reverse Charge In The Netherlands

The Netherlands government has announced that B2B supply of telecommunications services between two Dutch businesses will now be subject to reverse charge and as a result the business customer will be responsible for declaring the relevant Dutch VAT upon the supply when it takes place. The new ruling will come into effect on the 2nd June 2017. The key aim of this rule is an attempt to combat carousel fraud in the industry.