VAT and Charitable Donations made via SMS Text Message using pre-paid phone credit

The VAT on Telecommunications Services Manual has been updated to clarify Revenue’s position in respect of the VAT treatment of donations to charity made via text message using pre-paid phone credit.

Charitable organisations can receive the full amount of the donation made using pre-paid phone credit without a VAT deduction subject to certain conditions being met. Full details are available in Part 5-47 (PDF, 87KB) of the Manual.