Electronic invoice and gift vouchers

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

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