VAT Treatment of Single-Purpose Vouchers: Intermediaries and Legal Classification under German Law

• 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.

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