Consequence of applying Use & Enjoyment rules on roaming services: third-country (non-EU) operators will have to register for VAT in all those member states whenever customers use roaming services there, regardless of the amount at stake. Compliance costs could rise significantly, as operators are forced to juggle different taxes.
Source International Tax Review
See also ECJ C-593/19 (SK Telecom) – Roaming services, effective use and enjoyment, VAT refund
Latest Posts in "European Union"
- CEN Approves Revised EN 16931: A Milestone for ViDA Implementation
- Successful Implementation of VAT in the Digital Age (ViDA) Discussed with Commissioner Hoekstra
- General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors
- Commission Backs Italy’s VAT Derogation on certain vehicles Through 2028
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts












