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
Latest Posts in "European Union"
- EU Publishes VAT Digital Age Implementation Strategy for Businesses and Member States
- Greek Customs Officer Arrested in €3mn China-Linked VAT Fraud Investigation by EU Prosecutor
- EU Parliament Mandates EPR Schemes for Textiles, Impacting Producers and Online Sales
- EU Deforestation Regulation Faces Another Delay Amid Technical and Political Challenges
- New Members Appointed to VAT Expert Group by Taxation and Customs Union
