VAT on Spanish SIM cards

NFH · 05-07-2012, 18:25

Sorry, I forgot to make my main point. Given that the Spanish networks do not seem to differentiate between usage inside and outside the EU VAT area (at least with regard to the billing data they pass to foreign networks for roaming customers), I don't think that the VAT rate is based on location of usage. I think it's more likely to be based on where the customer is based. Another scenario to take into account is if a Melilla-based customer buys a bundle of data or minutes and uses that bundle in mainland Spain, the Canaries and Ceuta. Given that the bundle is bought as a single package, I'm guessing that 4% VAT would be applied to the bundle, regardless of where in Spain it is subsequently used.

Can anyone confirm?

	(#5)
NFH (Offline) Senior Member Prepaid Expert Posts: 322 Join Date: 11 Apr 2012 Location: London Country:	05-07-2012, 18:25 Sorry, I forgot to make my main point. Given that the Spanish networks do not seem to differentiate between usage inside and outside the EU VAT area (at least with regard to the billing data they pass to foreign networks for roaming customers), I don't think that the VAT rate is based on location of usage. I think it's more likely to be based on where the customer is based. Another scenario to take into account is if a Melilla-based customer buys a bundle of data or minutes and uses that bundle in mainland Spain, the Canaries and Ceuta. Given that the bundle is bought as a single package, I'm guessing that 4% VAT would be applied to the bundle, regardless of where in Spain it is subsequently used. Can anyone confirm?