- A single-purpose voucher is defined by the known place of supply and VAT at issuance.
- The ECJ ruled that distribution chains do not affect SPV classification.
- The VAT Committee agrees on guidelines for determining the place of supply for SPVs.
- The place of supply for SPVs depends on the recipient’s status and specific circumstances.
- The reverse charge mechanism applies to fictitious supplies under the EU VAT Directive.
Source: tpa-group.hr
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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