VAT Treatment of Unused Portions of MPV Vouchers: Key Ruling by Supreme Administrative Court

• A company issued MPV vouchers for payment in its stores, which could be taxed at different VAT rates.
• The tax authority initially ruled that unused voucher value should be fully realized and taxed.
• The court disagreed, stating unused voucher value is not taxable as it is not linked to any service or goods.
• The ruling supports taxpayers by confirming unused voucher amounts should not increase VAT tax base.

Source: mddp.pl

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.

---

---