Tax advisory for telecom operators, broadcasters, and media companies.
Prepaid top-ups — point of sale or point of use? Postpaid bills — standard-rated. Data bundles — single supply of telecom. SIM card sales — mixed supply analysis. Handset subsidies — full VAT on retail price.
Subscription TV — standard-rated. Advertising revenue — standard-rated. Content licensing — place of supply rules. OTT services (Netflix etc) — reverse charge for B2B. Free-to-air — no supply.
Inbound roaming — supply to foreign operator (B2B). Outbound roaming — supply to local customer abroad. Inter-operator settlements — reverse charge applies. Wholesale agreements — complex supply chain.
