- Loyalty program points are not considered vouchers under EU VAT Directive 2006/112/EG.
- The European Court of Justice (ECJ) clarified that points earned based on purchase amounts and redeemable for goods in a future purchase do not qualify as “vouchers.”
- Such points do not obligate the supplier to accept them as consideration or part-consideration for goods, which is a requirement for voucher 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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