VAT Treatment of Anonymous Discount Vouchers: Timing and Proof Requirements in Retail Sales

The Portuguese Supreme Administrative Court asked the CJEU about the VAT treatment of anonymous discount vouchers redeemable on future purchases.
Modelo Continente Hipermercados (MCH) issued such vouchers and paid full VAT at the initial sale, later correcting VAT when vouchers were redeemed.
The Portuguese tax authority argued that VAT corrections require proof the customer was informed or reimbursed, which is impossible for anonymous sales.
The court seeks clarification on whether discounts must be reflected at issuance or redemption, if later discounts reduce the taxable amount, and if member states can impose formal proof requirements, especially for sales to non-taxable consumers.

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.