This depends on the Skype products you use.
Pay As You Go rates
Our Pay As You Go rates are inclusive of VAT or GST, where applicable.
Subscriptions & Skype Numbers
VAT or GST on subscriptions and Skype Numbers is charged at the time of purchase or renewal.
Skype Credit and Auto-recharge
VAT or GST is not charged when you buy (or allocate) Skype Credit or when your Skype Credit is automatically topped up.
However, the applicable VAT or GST-inclusive rates are applied when you use your Skype Credit to make calls, send SMS, or use any other paid Skype products.