EU VAT Guidelines on Single-Purpose Vouchers and Electronic Services Clarified

• 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.

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