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A new anti-fraud measure is set to be introduced that will have a profound effect on business that make wholesale supplies of select electronic communications services such as the exchange of calls and data over landlines, mobile networks and the internet.Currently, the supplier of such services is liable to account for VAT on the supply made, however, under the new measure set to be introduced from the 1st February 2016, supplies that are covered by the scope of this legislation will create a reverse charge obligation. As with other reverse charges, the customer will be liable to account for VAT in contrast with current legislation where the supplier is liable to pay the VAT that is due. Those not affected by this proposed change will be businesses that make non-wholesale supplies or those that make such supplies that do not create an obligation to register for VAT in the UK.Once this new change has been implemented, those who are affected may have to make changes within the business in terms of invoicing and VAT accounting.If you believe this legislation will have an impact on you or your business, please do not hesitate to discuss any queries you may have with one of our consultants on our free VAT helpline.

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