Netherlands is authorised to apply the reverse charge mechanism to supplies of telecommunication services until 31 December 2018

The Netherlands is authorised to designate the recipient of the supply as the person liable to pay VAT to the tax authorities in the case of supplies of telecommunication services.

This Decision shall take effect on the day of its notification (OJ 10 November 2017). It shall expire on 31 December 2018. The aim of the requested derogation is to prevent the VAT fraud in the sector of telecommunication services.



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