VAT on Sale and Expiry of Experience Vouchers – Commentary 21.02.2024 FG Münster

• Sale of vouchers for leisure experiences is taxable
• If a voucher expires, the fee for the intermediary service increases
• Case at FG Münster involved an internet portal selling vouchers for experiences
• The fee for the intermediary service increases if a voucher expires
• Vorsteuer deductions may be necessary for non-taxable sales
• Selling vouchers involves intermediary services to event organizers
• The fee for the intermediary service is based on the price retained by the seller
• The fee for the intermediary service increases if the voucher expires

Source: haufe.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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