- The Swedish Supreme Administrative Court upheld the Tax Law Council’s ruling on Lyko Operations AB’s customer loyalty program for VAT purposes.
- Lyko’s program lets customers earn points on regular purchases and redeem them only with a new purchase for goods in a points shop.
- The Court agreed that redeeming points does not count as a retroactive discount on earlier purchases.
- The Court also agreed that the program does not involve transferring vouchers to customers.
Source: rattspraxis.etjanst.domstol.se
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.
