Unused vouchers that a large holiday auction site purchases and in turn sells to the highest bidder are subject to VAT, which is made when the winner receives the voucher electronically. The Amsterdam Court of Appeal has ruled this in a long-running dispute that the auction site had with the tax authorities.As a result, the Tax and Customs Administration is in the right and the auction site misses out on at least more than eight tons of VAT refund. According to the auction site itself, there is no VAT performance for vouchers that have not been redeemed.
Source: accountancyvanmorgen.nl
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