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V3246-14 ·3 December 2014 ·consulta-vinculante Medium impact
Tax

Purchase of prepaid telephone cards from an Italian supplier subject to reverse charge VAT

A company sought clarification on whether the purchase of a prepaid telephone services card from an Italian supplier, without VAT, was subject to tax. The DGT ruled that the transaction is subject to VAT and that the company must apply it via the reverse charge mechanism.

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2014-12-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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