Vouchers from a VAT perspective

In this alert, we will focus on the Swiss and Swedish tax authorities’ approach to the tax treatment of vouchers. Before explaining the VAT practice applicable to vouchers, it is important to understand the EU VAT law perspective that forms the basis for Swedish VAT law and is to a large extent considered by the Swiss tax authorities and its legislative bodies. As a starting point, we will revisit the key EU VAT rules governing vouchers, but for a detailed summary of the DSAB decision, we refer to our previous alert.

Source Baker & McKenzie

See also ECJ C-637/20 (DSAB Destination Stockholm) – Decision – City card is a multi-purpose voucher

 

---

---