VAT Implications of Issuing Experience Vouchers in Germany Until 2018

• BFH ruling dated 05.09.2024 case number V R 21/23 discusses VAT on issuing vouchers up to 2018
• Experience vouchers sold by a business where the buyer selects a specific experience are considered a taxable brokerage service under the law valid until 31.12.2018
• Taxable brokerage occurs if the business informs the event organizer about the voucher buyer or provides the buyer with the organizer’s contact details
• Brokerage requires that at least one party, either the event organizer or the voucher buyer, knows with whom they can contract for the experience
• It is insufficient for only the business selling the voucher to know the potential contracting parties

Source: datenbank.nwb.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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