This circular, which replaces decision no. ET105.675 of 30.09.2003, aims to clarify the VAT regime applicable to service vouchers.
Service vouchers have been introduced by the law of 20.07.2001 for the promotion of neighborhood services and jobs (BS 11.08.2001). The implementation of this law is regulated by a Royal Decree of 12.12.2001 on service vouchers.
Article 2, first paragraph, 1°) of the aforementioned law defines the service voucher as ‘the means of payment issued by an issuing company through which the user, with the financial support of the State in the form of a consumption subsidy, can pay for a service provided by neighborhood works or services. can reimburse that is supplied by an authorized company.’
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