Can mobile phone micropayments be refunded for VAT?

Sole proprietors can receive a refund of VAT on mobile phone charges in their own name. Can a micropayment that is included in the mobile phone bill when purchasing a product be refunded for VAT?



Mobile phone micropayments are not eligible for VAT refunds from telecommunication companies

When you pay for an item, 10% VAT is already included in the price of the item.  



In order to receive a VAT refund for mobile phone micropayments, you must obtain a tax invoice from the relevant company.

If you want to use the mobile phone micropayment amount as purchase data, you must obtain a tax invoice from the company that made the micropayment, not the telecommunication company. 




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