- A Spanish entity buys a phone card from a foreign operator and bills the services to students in another EU member state
- Services provided to final consumers are subject to VAT if the buyers are in Spain or have their residence there, or if the provider is in another EU member state and does not exceed the €10,000 limit
- In mobile network services, the customer is presumed to be in the country identified by the SIM card’s mobile phone code
- If services are provided through SIM cards from countries other than Spain, customers are presumed to be in those countries
Source: audiconsultores-etlglobal.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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