There has been a recent change in legislation for consumers who subscribe to mobile services. These changes mean that VAT will be chargeable for all usage whilst roaming outside of the EU, in the destinations listed below, from the 1st November 17.
Europe Zone 2: Albania; Bosnia & Herzegovina; Channel Islands (inc. Guernsey, Jersey) & the Isle of Man; Faroe Islands, San Marino; Switzerland; Turkey
Asia Pacific Zone: Australia; New Zealand; Singapore; South Africa; Taiwan; Thailand
USA & Canada Zone: All American states plus Canada
Rest of World Zone 1: Afghanistan; Algeria; Angola; Anguilla; Antigua and Barbuda; Argentina; Armenia; Aruba; Azerbaijan; Bahrain; Bangladesh; Barbados; Belarus; Benin; Bermuda; Bolivia; Bonaire; Botswana; Brazil; Brunei; Burkina Faso; Cambodia; Cameroon; Cape Verde; Central African Republic; Chad; Chile; China; Colombia; Congo, People’s Republic; Congo, The Democratic Republic; Costa Rica; Curacao; Dominica; Ecuador; Egypt; El Salvador; Fiji; Gabon; Gambia; Georgia; Ghana; Grenada; Guam; Guatemala; Guinea; Guinea-Bissau; Guyana; Haiti; Honduras; Hong Kong; India; Indonesia; Iraq; Israel; Jamaica; Japan; Jordan; Kazakhstan; Kenya; Kosovo; Kuwait; Kyrgyzstan; Lesotho; Liberia; Macau; Macedonia; Malawi; Malaysia; Mali; Mauritania; Mauritius; Mexico; Moldova; Mongolia; Montenegro; Montserrat; Morocco; Mozambique; Myanmar (Burma); Namibia; Nepal; New Caledonia; Nicaragua; Nigeria; Oman; Pakistan; Palestine; Panama; Papua New Guinea; Paraguay; Peru; Puerto Rico; Qatar; Russia; Rwanda; Samoa; Saudi Arabia; Senegal; Serbia; Sierra Leone; South Korea; Sri Lanka; St Helena; St Kitts and Nevis; St Lucia; St Vincent and the Grenadines; Sudan (inc. South Sudan); Suriname; Swaziland; Syria; Tahiti; Tajikistan; Tanzania; The Bahamas; The British Virgin Islands; The Cayman Islands; The Dominican Republic; The Falkland Islands; The Ivory Coast (Côte d’Ivoire); The Netherlands Antilles; The Philippines; The Seychelles; The US Virgin Islands; Timor-Leste; Togo; Tonga; Trinidad and Tobago; Tunisia; Turks and Caicos Islands; UAE (United Arab Emirates); Uganda; Ukraine; Uruguay; Vanuatu; Venezuela; Vietnam; Zambia; Zimbabwe
Rest of World Zone 2: Andorra; Belize; Bhutan; Burundi; Comoros; Cook Islands; Cuba; Djibouti; Equatorial Guinea; Ethiopia; Greenland; Laos; Lebanon; Libya; Madagascar; Maldives; Sao Tome and Principe; Solomon Islands; Turkmenistan; Uzbekistan
It is worth noting that Daisy are a B2B provider and as such most of our end user customers and partners will not see any changes as this does not affect business customers. Should require any more detail please refer on the legislation you can view the document here… https://www.gov.uk/government/publications/vat-telecommunication-services-used-outside-the-eu