- The distinction between single-purpose and multi-purpose vouchers has been legally regulated since January 1, 2019.
- The VAT treatment of these vouchers has been clarified by the tax authorities.
- The key issue is whether the involvement of intermediaries affects the classification of vouchers.
- The BFH, following the ECJ’s guidance, ruled that the classification depends on the circumstances at the time of voucher issuance.
- The possibility of transfer between taxable persons in different member states does not affect the voucher’s classification.
Source: datenbank.nwb.de
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.
Latest Posts in "Germany"
- Germany Introduces New REST API for Intra-EU VAT Number Validation from November 2025
- Peppol Experts Review E-Invoicing Mandate, ViDA, and Network Developments at Kassel Meeting
- Federal Fiscal Court Rules Tariff Optimizer Activities Are VAT-Exempt Like Insurance Brokerage
- No VAT Exemption for Martial Arts School Without Official Certificate, Says Saarland Tax Court
- VAT Exemption for Educational Services: New BMF Guidelines Effective from January 2025
