Charity-related SMS without VAT


The decree of the Minister of Finance of June 2, 2010 came into force on August 4, 2010. The decree introduced VAT exemption for phone calls and SMS for charity purposes.
The VAT exemption depends on several conditions. One of them is that in telecommunication services bills the operator should indicate the number of calls to charity numbers. Furthermore, money for charity purposes should be transferred to the bank account of a public benefit organisation within 45 days from the end of the month in which the service provider received the money.

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