In a Swedish reference for a preliminary ruling, the European Court of Justice (ECJ) had a first opportunity to comment on the distinction and VAT treatment of single-purpose vouchers and multi-purpose vouchers in Article 30a of the VAT Directive. According to the ECJ, the city-card of Stockholm can be viewed as a multi-purpose voucher as mentioned in Article 30a (3) VAT Directive, provided it meets the criteria for a voucher as set in Article 30(1) which is finally to be confirmed by the referring court. C-637/20 DSAB Destination Stockholm
Source: PwC DE
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