Tag - Vouchers

United Kingdom

Lycamobile: Upper Tribunal Clarifies VAT Treatment of Prepaid Telecom Bundles, Vouchers and Use & Enjoyment

5 days ago

United Kingdom

UT Confirms VAT Due on Sale of Mobile Plan Bundles, Not on Use – Lycamobile Case

2 weeks ago

European Union

VAT Treatment of Anonymous Discount Vouchers: Timing and Proof Requirements in Retail Sales

2 weeks ago

United Kingdom

VAT Liability Timing for Lycamobile’s UK Telecom Bundles: Upper Tribunal Rules on Supply Point

2 weeks ago

United Kingdom

HMRC Guidance: Business promotions (VAT Notice 700/7)

2 weeks ago

Taiwan

Branch Offices Must Still Report Sales and Input Vouchers Even with Head Office VAT Consolidation Approval

3 weeks ago

Germany

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

2 months ago

South Korea

VAT Exemption Extended to Full Amount of Postpartum Helper Vouchers, Easing Household Burden

3 months ago

Greece

New Timologio App Version: Full Digital Transport Integration and VAT Code Compliance Announced

3 months ago

Italy

VAT on Prepaid Fuel Cards: When Is It Charged—At Purchase or Refueling?

3 months ago

Germany

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

3 months ago

World

VAT on Vouchers vs. Discounts: How EU Rules Impact Black Friday Sales and Gift Cards

3 months ago

Germany

German Court Clarifies VAT Rules for Single-Use Digital Vouchers in 2025 Ruling

3 months ago

United States

Holiday Sales Tax Guide: Navigating Gift Cards, Subscriptions, and Bundled Deals Compliance

4 months ago

Germany

VAT on Sale of Vouchers for Digital Content: Single-Purpose vs Multi-Purpose Vouchers

4 months ago

Germany

Germany Clarifies VAT Rules: Voucher Type Fixed at Issue Date, Not Affected by Later Transfers

4 months ago

Germany

VAT on Digital Content Voucher Codes: Single-Purpose Vouchers Subject to Tax Upon Transfer in Germany

4 months ago

Germany

VAT Taxation of Single-Purpose Vouchers Issued After 1.1.2019 (BFH Decision)

4 months ago

European Union

Comments on ECJ Opinion in case C-436/24 (Lyko Operations): Loyalty Points Are Not Vouchers for VAT

4 months ago

European Union

Comments on ECJ C-436/24 (Lyko) – Loyalty programs and VAT: AG’s opinion in Lyko case brings new perspectives

5 months ago

Poland

VAT Treatment of Unused Portions of MPV Vouchers: Key Ruling by Supreme Administrative Court

5 months ago

Croatia

Understanding Gift Cards: Cash Equivalence and E-Invoice Requirements Explained

5 months ago

European Union

Roadtrip through ECJ Cases – Focus on ”Vouchers” (Art. 30a, 30b, 73a)

5 months ago

European Union Germany

VAT Committee Clarifies Single-Purpose Vouchers and ECJ Judgment on Supply and Taxation Rules

5 months ago

Germany

VAT Challenges and Complexities of Tourist and City Cards in Germany

5 months ago

European Union

Briefing document & Podcast: ECJ C-436/24 (Lyko) VAT on Loyalty Programs

5 months ago

European Union

VAT Treatment of Loyalty Points: Discounts vs Vouchers After ECJ Case

5 months ago

European Union

ECJ Case: VAT Treatment of Loyalty Points vs Vouchers Under EU Directive

5 months ago

European Union Sweden

VAT Treatment of Loyalty Points in Lyko’s Scheme: Not Classified as Vouchers, Says AG Kokott

5 months ago

Poland

VAT Implications on Virtual Game Currencies: General Advocate’s Opinion in EU Case C-472/24

5 months ago

Sri Lanka

Sri Lanka Ends Simplified VAT Regime, Reverts to Standard System from October 1, 2025

6 months ago

European Union

AG’s Opinion in Lyko Case: New Perspectives on VAT Treatment of Loyalty Programs

6 months ago

European Union

Comments on ECJ C-436/24 (Luko): Loyalty Points Not Free for VAT Purposes in Lyko Case (AG)

6 months ago

Tag - Vouchers

Lycamobile: Upper Tribunal Clarifies VAT Treatment of Prepaid Telecom Bundles, Vouchers and Use & Enjoyment

UT Confirms VAT Due on Sale of Mobile Plan Bundles, Not on Use – Lycamobile Case

VAT Treatment of Anonymous Discount Vouchers: Timing and Proof Requirements in Retail Sales

VAT Liability Timing for Lycamobile’s UK Telecom Bundles: Upper Tribunal Rules on Supply Point

HMRC Guidance: Business promotions (VAT Notice 700/7)

Branch Offices Must Still Report Sales and Input Vouchers Even with Head Office VAT Consolidation Approval

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

VAT Exemption Extended to Full Amount of Postpartum Helper Vouchers, Easing Household Burden

New Timologio App Version: Full Digital Transport Integration and VAT Code Compliance Announced

VAT on Prepaid Fuel Cards: When Is It Charged—At Purchase or Refueling?

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

VAT on Vouchers vs. Discounts: How EU Rules Impact Black Friday Sales and Gift Cards

German Court Clarifies VAT Rules for Single-Use Digital Vouchers in 2025 Ruling

Holiday Sales Tax Guide: Navigating Gift Cards, Subscriptions, and Bundled Deals Compliance

VAT on Sale of Vouchers for Digital Content: Single-Purpose vs Multi-Purpose Vouchers

Germany Clarifies VAT Rules: Voucher Type Fixed at Issue Date, Not Affected by Later Transfers

VAT on Digital Content Voucher Codes: Single-Purpose Vouchers Subject to Tax Upon Transfer in Germany

VAT Taxation of Single-Purpose Vouchers Issued After 1.1.2019 (BFH Decision)

Comments on ECJ Opinion in case C-436/24 (Lyko Operations): Loyalty Points Are Not Vouchers for VAT

Comments on ECJ C-436/24 (Lyko) – Loyalty programs and VAT: AG’s opinion in Lyko case brings new perspectives

VAT Treatment of Unused Portions of MPV Vouchers: Key Ruling by Supreme Administrative Court

Understanding Gift Cards: Cash Equivalence and E-Invoice Requirements Explained

Roadtrip through ECJ Cases – Focus on ”Vouchers” (Art. 30a, 30b, 73a)

VAT Committee Clarifies Single-Purpose Vouchers and ECJ Judgment on Supply and Taxation Rules

VAT Challenges and Complexities of Tourist and City Cards in Germany

Briefing document & Podcast: ECJ C-436/24 (Lyko) VAT on Loyalty Programs

VAT Treatment of Loyalty Points: Discounts vs Vouchers After ECJ Case

ECJ Case: VAT Treatment of Loyalty Points vs Vouchers Under EU Directive

VAT Treatment of Loyalty Points in Lyko’s Scheme: Not Classified as Vouchers, Says AG Kokott

VAT Implications on Virtual Game Currencies: General Advocate’s Opinion in EU Case C-472/24

Sri Lanka Ends Simplified VAT Regime, Reverts to Standard System from October 1, 2025

AG’s Opinion in Lyko Case: New Perspectives on VAT Treatment of Loyalty Programs

Comments on ECJ C-436/24 (Luko): Loyalty Points Not Free for VAT Purposes in Lyko Case (AG)

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