BFH Clarifies VAT Rules for Single- and Multi-Purpose Vouchers After ECJ Ruling

• The BFH issued a decision following a European Court of Justice (ECJ) ruling regarding the VAT treatment of vouchers.
• The case focused on distinguishing between single-purpose and multi-purpose vouchers under the law effective since January 1, 2019, and their distribution in a supply chain.
• The dispute involved prepaid cards for purchasing digital content on the Sony PlayStation Network, issued by a UK-based company and distributed across the EU.
• The cards had fixed country codes, and German users could only use cards with a German code and had to maintain a German user account.
• The decision confirms previous expectations but highlights ongoing questions about the interpretation of relevant VAT rules.

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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