The ECJ issued a preliminary ruling (Case No. C-68/23) on the VAT classification and liability of prepaid cards/voucher codes. The ruling clarified that single-purpose vouchers depend on knowing the location of service delivery, while the resale of multi-purpose vouchers may incur VAT if it involves direct provision of goods/services to end consumers.
Source GlobalVATcompliance
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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