A fiscal unit provides mobile telecommunication services with separate bundles for calls, SMS, and mobile internet (data bundle). The fiscal unit argues that no VAT is due on the subscription fees attributable to the data bundles because they are considered tax-free advance payments. Subscribers can also donate unused data bundles to a charity, resulting in multiple uses, making the service indeterminate. VAT is only due when the data bundle is actually used. However, the court ruled that the fiscal unit is not entitled to a VAT refund since the main service provided is the use of the mobile network for calls, SMS, and data traffic, with the option to donate unused data being an incidental service.
Source: fiscount.nl
