VAT Committee’s Guidelines on Single-Purpose Vouchers Post-ECJ Finanzamt O Judgment

• A single-purpose voucher is defined by the known place of supply and VAT at issuance.
• The ECJ ruled that SPV classification is independent of distribution chains.
• The VAT Committee discussed the ECJ judgment and updated guidelines in July 2025.
• The Committee agrees on determining the place of supply for SPVs.
• Prepaid cards indicating the Member State for electronic services are treated as SPVs.
• Art. 58 of the EU VAT Directive applies to non-taxable recipients, while B2B transactions remain separate.
• The place of supply for B2B transfers of prepaid cards is the Member State of the recipient.
• Some cases require a case-by-case assessment for the place of supply.
• Further details are available in Working Paper No. 1089 REV.

Source: kmlz.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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