VATupdate
Germany

Share this post on

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.

Sponsors:

VAT news

Advertisements: