Q:
Hi,
For private customers’ purchases of mobile messaging (i.e. electronic communication) services, what VAT rate should apply, in case that the sale regards:
– A sale offered by a charity
– The product contents is educational (or some other one)
– Otherwise (i.e. none of the above apply).
Respectively?
What I am looking for is, what different VAT levels there are, and what criteria are there to qualify for them?
In all cases, the basis of our the service we provide, is that it is a communications service. As I get it, EU has introduced a special VAT rate for communications services, but I know quite nothing about how it is applied in the general case.
Also, it’s a good question whether these specialized mobile messaging services would apply for that rule.
Many thanks,
A:
Hi
Sorry I can’t really help you here – the subject is far too complex to help out with any general advice.
To find out more about the subject, follow the link to the VAT Notice on the HMRC website here http://tinyurl.com/387l5gk for detailed information about the VAT rules and international business. You can find information about the special rule that applies to telecommunications services at section 15.10 onwards and particularly section 16 of the Notice.
Marie