A telecom service provider offers various combinations of call, SMS and data bundles to (including) private individuals. The telecom service provider states that this credit is a separate multipurpose bundle, on which it is only liable for VAT insofar as the credit has been used. According to the inspector, VAT is also due on the unused portion of the premium credit. The Gelderland District Court agrees.
Source: fiscount.nl
Latest Posts in "Netherlands"
- Senate accepts bill to retain reduced VAT rate on culture, media and sports
- VAT on residential rent by foreign temporary workers not deductible
- Dutch Court Rules Outsourced Payment Processing Qualifies for VAT Exemption
- No Reduced VAT Rate for Head Spa Treatments at Hairdressers, Dutch Tax Group Rules
- Netherlands Plans Mandatory Peppol-Based B2B E-Invoicing Regime by July 2030
