- The sale of prepaid cards for digital content is subject to VAT if the cards are considered single-purpose vouchers under § 3 Abs. 14 Satz 1 UStG.
- Whether a voucher is single-purpose or multi-purpose depends on the circumstances at the time of issuance.
- A voucher is single-purpose if, at issuance, the place of supply, VAT rate, and owed VAT are already determined.
- In 2019, the plaintiff sold prepaid cards for digital content from the X network.
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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