VATupdate
VAT

VAT treatment of foreign telecom roaming services referred to CJEU

In recent decisions, Austrian courts have ruled that telecommunication services provided by non-EU telecommunication providers to their (non-EU) customers while they are physically present in Austria are subject to Austrian VAT, where the services are not subject to a “comparable” tax in the non-EU country.

Source: Deloitte

See also our previous post about this case here

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