From 1 November 2017, when a UK individual uses a UK mobile phone outside the EU, UK VAT will be charged.

HMRC have published a policy paper, 'VAT: telecommunication services used outside the EU – use and enjoyment rule removed', which advises that from 1 November 2017, UK place of supply of services law will be changed to conform with EU law in relation to telecommunication services.

From 1 November 2017, the place of supply of telecommunication services when made to consumers (B2C supplies) will be based on where the consumer ‘belongs’. That will be the country in which the person’s usual place of residence or permanent address is.

This will mean mobile phone charges, when a UK person uses their UK mobile phone outside of the EU, will be subject to UK VAT. Until 1 November 2017, the use and enjoyment rules apply, such that the costs are not vatable to the extent they relate to non-EU use.


Place of supply: services

Place of supply: goods

Place of supply: Mini One Stop Shop (MOSS)

HMRC's policy paper


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