- The page was updated on 2025-05-23 with guidelines from the VAT Committee on single-purpose vouchers and electronic services.
- The VAT Committee developed guidelines for determining the country of taxation for single-purpose vouchers after an EU court ruling.
- Prepaid cards for electronic services, where the member state of service provision is known at issuance, are considered single-purpose vouchers.
- The supply of such vouchers by a taxable person is seen as a sale of the electronic service represented by the voucher.
- The country of taxation for a single-purpose voucher representing an electronic service to a non-taxable person is determined by Article 58 of the VAT Directive.
- If the buyer of the voucher is a taxable person, the country of taxation is determined by Article 44 of the VAT Directive, even if the taxable person is in a different country.
- For vouchers representing something other than electronic services, the country of taxation is determined by what the voucher represents, such as real estate or non-transported goods.
Source: www4.skatteverket.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.
