The VAT law distinguishes between single-purpose vouchers (SPV) and multi-purpose vouchers (MPV) since 1 January 2019. The German Federal Fiscal Court (BFH) referred a case to the ECJ regarding how distribution chains affect the criterion of the ‘known place of supply’ for vouchers. The case involves the purchase of PSN Cards from intermediaries in other EU countries and their sale to end customers. The BFH raised doubts about how cross-border B2B transfers of the PSN Cards affect their classification as SPVs or MPVs.
Source KMLZ
See also
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- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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