- Whether a voucher is classified as a single-purpose or multi-purpose voucher depends on the circumstances at the time of its issuance. It is irrelevant for this classification whether the voucher can be transferred between taxable persons acting in their own name and established in different EU member states than the place of supply. (BFH decision of 25.6.2025 XI R 14/24; published 30.10.2025)
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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