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Taxed delivery to private individual if they pay with voucher from platform

  • The Amsterdam Court of Appeal ruled that the surrender of single-purpose vouchers in 2011-2013 is considered payment for goods supplied to private individuals, not to the trading platform.
  • This results in a supply taxed in the Netherlands, unless the distance sales scheme applies.
  • The Supreme Court dismissed the appeal as unfounded without further reasoning. X sells jewelry and diamonds through an internet trading platform in other EU countries, with goods shipped from a Dutch warehouse.
  • Customers purchase vouchers for specific products from the platform and exchange them with X for the actual product.
  • The platform acts as an intermediary, and payments are made to X when vouchers are redeemed.
  • The court ruled that X supplies goods to consumers, and VAT is due on the surrender of vouchers.
  • The Supreme Court also dismissed the appeal as unfounded without further reasoning.

Source Taxlive

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