The German Federal Fiscal Court was recently required to deal with the issue of the transfer of voucher codes for the purchase of digital content both under the old legal situation, up until 31 December 2018, and under the new legal situation, as from 1 January 2019. With respect to the old legal situation, the Federal Fiscal Court assumes that the transfer of voucher codes is subject to down payment taxation and that the place of supply of the service, to which the voucher relates, is sufficiently defined. For the new legal situation, however, the Federal Fiscal Court has expressed general doubts concerning the interpretation of the criterion of the ‘known place of supply’ in the case of vouchers for the supply of services, and has thus turned to the ECJ for guidance.
Source: kmlz.de
