The Supreme Administrative Court found, after obtaining the above preliminary ruling from the European Court of Justice, that the experience card was a multi-purpose voucher and that the provision of the card for compensation is therefore not a turnover for VAT purposes. This means that no value added tax should be charged when the card is sold, but only when it is used .
The card gave the holder the right to use the attractions listed on the company’s website during the card’s validity period. An organizer of an attraction covered by the card was obliged to accept presentation of the card as sole consideration for admission to or use of the attraction on one occasion. Other conditions for use such as validity period, number of times the card could be used for each attraction and value limits were shown in the documentation provided with the card. The card thus met the requirements for it to be a voucher and from the judgment of the European Court of Justice it was clear that it is a multi-purpose voucher. Of ch. 2 Section 12 of the Value Added Tax Act therefore follows that the provision of the card was not a turnover (HFD 2022-10-14, case no. 518-20).
Source: skatteverket.se
