Telecom VAT
📱 Mobile/postpaid — standard-rated 10%. Monthly charges, data add-ons, SMS packs.
🌐 Broadband — standard-rated. Home fibre, business internet, leased lines.
☁️ Cloud/hosting — standard-rated. Data centre co-location, virtual servers, SaaS.
🌍 International calls — standard-rated (B2C). Place of supply = customer location for B2B.
📡 Roaming — complex. Inbound roaming = supply by foreign operator. Outbound roaming = wholesale supply between operators. Inter-operator settlements need careful VAT analysis.