On April 18, 2024, the CJEU rendered judgment in case C-68/23 (M-GbR vs Finanzamt O) concerning the VAT treatment of vouchers under the EU VAT rules since 2019. This judgment clarifies the classification of single-purpose vouchers and the VAT consequences of the resale of multi-purpose vouchers. However, there is room for interpretation, leading to potential differences in application between Member States. It is recommended that parties involved in the issue, resale, or redemption of vouchers review the VAT treatment based on this ruling. The case involves a German reseller of X-cards issued by a UK company for purchasing digital content, with country-locking to Germany.
Source Meijburg
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
Latest Posts in "European Union"
- EU VAT Guide: Disbursements vs Recharges Classification and Tax Implications
- Hungary’s Carbon Tax Conflicts with EU Emissions Trading System Directive 2003/87
- EU VAT Compliance: B2C Distance Sales Rules and €10,000 Threshold Guide
- EU Parliament Backs Tax Code Simplification to Boost Economic Growth
- Roadtrip through ECJ Cases – Focus on “Liability to pay VAT – VAT shall be payable by any person who enters the VAT on an invoice” (Art. 203)
