- The EU Court of Justice ruled on March 5, 2026, that loyalty points given to customers based on purchase amounts, which can be redeemed for goods during future purchases, do not qualify as “vouchers” under the VAT Directive.
- The case involved a company offering a loyalty program where customers earned non-transferable, non-monetizable points for purchases, redeemable only for specific products and not for cash or a mix of cash and points.
- The Swedish Tax Commission determined these points were not “vouchers” because they had no fixed monetary value and were given without payment.
- Both the tax authority and the company appealed this decision, leading to a preliminary question being referred to the EU Court.
Source: fiscooggi.it
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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