Tag - Vouchers

European Union

Comments on ECJ case C-472/24: VAT Applies to In-Game Currency Transactions, Not Classified as Vouchers

5 months ago

European Union

CJEU Rules Loyalty Points Are Not Vouchers for VAT Purposes in Lyko Case

5 months ago

European Union

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

5 months ago

European Union

CJEU Rules Loyalty Points Are Not Vouchers for VAT Purposes, Treated as Discounts Instead

5 months ago

European Union

CJEU Rules In-Game Gold Sales Subject to VAT, Not Exempt as Currency or Voucher

5 months ago

European Union

VAT Treatment of Customer Loyalty Points: Definition of ‘Voucher’ under Directive 2006/112/EC

5 months ago

United Kingdom

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

5 months ago

United Kingdom

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

6 months ago

European Union

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

6 months ago

United Kingdom

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

6 months ago

United Kingdom

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

6 months ago

Taiwan

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

6 months ago

Germany

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

7 months ago

South Korea

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

8 months ago

Greece

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

8 months ago

Italy

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

8 months ago

Germany

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

9 months ago

World

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

9 months ago

Germany

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

9 months ago

United States

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

9 months ago

Germany

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

9 months ago

Germany

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

9 months ago

Germany

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

9 months ago

Germany

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

9 months ago

European Union

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

9 months ago

European Union

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

10 months ago

Poland

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

10 months ago

Croatia

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

10 months ago

European Union Germany

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

11 months ago

Germany

VAT Challenges and Complexities of Tourist and City Cards in Germany

11 months ago

European Union

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

11 months ago

European Union

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

11 months ago

European Union

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

11 months ago

Tag - Vouchers

Comments on ECJ case C-472/24: VAT Applies to In-Game Currency Transactions, Not Classified as Vouchers

CJEU Rules Loyalty Points Are Not Vouchers for VAT Purposes in Lyko Case

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

CJEU Rules Loyalty Points Are Not Vouchers for VAT Purposes, Treated as Discounts Instead

CJEU Rules In-Game Gold Sales Subject to VAT, Not Exempt as Currency or Voucher

VAT Treatment of Customer Loyalty Points: Definition of ‘Voucher’ under Directive 2006/112/EC

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

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

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