The growing number of mobile devices makes it necessary to distinguish between prepaid telecom credits (which are vouchers) and mobile payment services (which are taxed differently).
Mobiilseadmete arvu suurenemise tõttu on vaja selgelt eristada ettemakstud telekommunikatsiooniteenuseid (mis on vautšerid) ja mobiilseid makseteenuseid (mida maksustatakse erinevalt).