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CJEU Judgment: VAT Treatment of Vouchers – Clarification on SPV and MPV Classification

  • CJEU issued judgment on VAT treatment of vouchers in C-68/23, M-GbR case
  • Important to determine if voucher is single-purpose or multi-purpose for VAT treatment
  • Single-purpose vouchers have VAT accounted for at each stage, while multi-purpose vouchers have VAT due on redemption only
  • Case involved German reseller of prepaid cards and voucher codes, disputed VAT treatment
  • CJEU ruled that vouchers could only be used by customers in Germany, making them single-purpose vouchers
  • Even if vouchers were multi-purpose, resale by reseller may still be subject to VAT as separate supply
  • EU VAT rules on vouchers changed in 2019 and were implemented by UK when it was part of EU


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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