Finland Detailed guidance regarding VAT treatment of vouchers published by tax authorities 09 January 2019
Belgium Belgian VAT legislation on vouchers not yet published but still applicable as of 1 January 2019 09 January 2019
Czech Republic Amendment to VAT Act postponed by several months – Changes to VAT treatment of vouchers, bad debt relief, new definition leasing, and more 08 December 2018
European Union New VAT rules on so called “paid-for-vouchers” will become applicable as from 1 January 2019 in the EU! 28 November 2018
South Africa Binding Private Ruling 310 – VAT treatment of a customer loyalty programme 01 October 2018
Bulgaria Updates for vouchers, import VAT deferment, B2C e-services, receipts for cash payments, international transport and domestic reverse charge for crops 07 September 2018
Slovakia Amendments from 2019: EU voucher rules, withdrawal of the VAT guarantee requirement and changes to local reverse charge for agricultural crops and metal products 04 September 2018
Hungary Hungarian summer tax legislation package: changes for vouchers, e-B2C services and milk 18 August 2018
United Kingdom Important VAT victory for businesses operating customer loyalty schemes 06 August 2018
Hungary Adoption of EU rules for vouchers and domestic reverse charge mechanism to curb VAT fraud extended to steel and grain 31 July 2018
United Kingdom Summary of responses to consultation document on VAT and vouchers published 13 July 2018
Czech Republic From January 2019 changes to single and multi-purpose vouchers & non-resident suppliers of e-services not having to charge Czech VAT or produce Czech compliant invoices if their sales to consumers are below an annual €10,000 threshold. 15 April 2018
Uncategorized Crowd funders paid for single purpose vouchers: Lunar Missions Ltd [2018] UKFTT 0007 (TC) 19 January 2018
European UnionSwedenUncategorized Sweden; European Union Government proposes measures to implement EU Council directive on VAT treatment of vouchers 12 December 2017
UncategorizedUnited Kingdom United Kingdom Autumn Budget 2017 – VAT and Vouchers: consultation 07 December 2017