The reverse charge regime for telecommunications services
The government approved an extension of the reverse charge regime of VAT for selected telecommunications services provided among entities carrying out business in electronic communications, i.e. on the wholesale level, effective from 1 October 2016. The services in question are namely those providing access to electronic communications networks or providing connections to electronic communications networks. The change does not affect services provided to final consumers.
According to the published information, documentation will be prepared with detailed information on whom and what services will be affected by the reverse charge regime for telecommunications services.