- EU VAT Committee focused on taxation of single-purpose vouchers (SPVs) in cross-border transactions.
- ECJ ruled that a voucher is an SPV if all conditions in Article 30a(2) are met, including knowing the place of supply at issuance.
- Multi-purpose vouchers (MPVs) are subject to VAT if the transaction is a supply of services to the redeemer.
- For B2C SPVs for electronic services, VAT is due where the consumer lives.
- For B2B SPVs, VAT is due where the recipient business is established.
- SPVs for non-electronic services are taxed based on the nature of the services.
- The ECJ ruling and EU VAT Committee guidelines clarify VAT rules, aiding compliance across the EU.
Source: vatabout.com
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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