Amsterdam Court of Appeal Decision whether VAT is due on unused minutes, texts, and data in mobile phone subscriptions

• Issue in appeal: Whether the appellant must pay VAT on unused minutes, texts, and data in mobile phone subscriptions
• Evaluation in appeal: Appellant offers limited phone subscriptions where unused units are not refunded
• Appellant also offers a donation program where customers can donate data to non-profit organizations
• Court ruled that VAT is due on full payments received, not just on units actually used
• Service provided by appellant is the right to use their telecom network within subscription limits

Source: uitspraken.rechtspraak.nl

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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