- The use of vouchers in commercial transactions raises questions regarding VAT
- Directive 2016/1065/EU introduced regulations for vouchers, which were implemented in Italy
- One issue is the treatment of unredeemed vouchers for VAT purposes
- Different rules apply to single-use and multi-use vouchers
- Single-use vouchers are taxed at the time of issuance, while multi-use vouchers are taxed at the time of redemption
Source: eutekne.info
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.
