- Loyalty program points are not considered vouchers under EU VAT Directive 2006/112/EG.
- The European Court of Justice (ECJ) clarified that points earned based on purchase amounts and redeemable for goods in a future purchase do not qualify as “vouchers.”
- Such points do not obligate the supplier to accept them as consideration or part-consideration for goods, which is a requirement for voucher classification.
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.
Latest Posts in "Germany"
- FAQ: Mandatory E-Invoicing in Germany from January 2025 – Key Questions and Answers
- No Input Tax Deduction for “Mixed Pallets” Without Precise Itemization in Invoice
- Double Taxation in VAT-Free Intra-Community Supplies Due to Domestic VAT ID and Incorrect Tax Statement
- EU Court: VAT Liability of Intermunicipal Telematics Associations Despite “Emanation Theory” in Belgium
- VAT Treatment of Persistently Loss-Making Institutions Receiving Public Subsidies per BMF Letter 2026
