In an update to its frequently asked questions, on August 1,’the administration specifies the terms of application of the obligation to send electronic invoices for gift vouchers (gift cards, purchase vouchers, etc.).
Purchase vouchers and gift cards have a VAT regime which differs depending on whether the voucher is for single or multiple use. Single-use vouchers are those entitling their beneficiary to benefit from a certain number of goods or services for which the place of taxation and the VAT rate are determined before using a voucher.
Source Legifiscal
Latest Posts in "France"
- VAT and Customs Challenges in the Chemical Sector: Strategies for Compliance and Tax Recovery
- VAT Deduction on Company Vehicles: Parliamentary Question by Deputy Thierry Liger
- ANAF Updates Annex to “RO e-TVA” Pre-Completed VAT Return Form
- State Council Establishes Single VAT Regime for Mixed-Use Hotel Premises Rentals
- France Implements Mandatory B2B E-invoicing by 2026 with Phased Rollout