- The ECJ ruled that loyalty points, which can only be redeemed for low-value goods and are not accepted as payment, do not qualify as vouchers under EU VAT law.
- The ECJ also decided that virtual in-game currencies, usable only within a game for virtual items or advantages, are not considered vouchers.
- For an instrument to be classified as a voucher, it must be accepted as consideration for a distinct supply of goods or services.
- Instruments that already constitute the consumable benefit or merely provide a discount do not meet the requirements to be classified as vouchers.
Source: kmlz.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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