Tag - Vouchers

European Union

VAT Treatment of Vouchers in a Supply Chain under Current Law (ECJ)

07 May 2024

European Union

Comments on ECJ C-68/23: ECJ comments on definition of single-purpose vouchers and B2B voucher distribution

02 May 2024

European Union Germany

CJEU rules on VAT for cross-border voucher supplies by M-GbR vs Finanzamt O

01 May 2024

European Union

Comments on ECJ C-68/23: Whether vouchers are single purpose vouchers – probably yes – if MPVs is the taxpayer making separate supply of services as well – probably yes – taxpayer loss

24 April 2024

European Union

Comments on ECJ C-68/23: Beware of VAT rules when offering vouchers to customers

24 April 2024

European Union

Comments on ECJ C-68/23: VAT Classification of Prepaid Cards and Vouchers

24 April 2024

European Union Germany

ECJ Ruling on VAT Treatment of Vouchers: Case C-68/23 (M-GbR vs Finanzamt O)

23 April 2024

European Union Germany

ECJ Judgment on VAT Treatment of Vouchers Clarifies SPV vs MPV Classification

23 April 2024

European Union Germany

ECJ Ruling on German VAT Rules for Vouchers: Implications for Prepaid Cards Marketing

23 April 2024

European Union

Comments on ECJ C-68/23: ECJ rules on VAT treatment of vouchers

23 April 2024

European Union

Comments on ECJ C-68/23: Finanzamt O. – Single purpose vouchers

23 April 2024

European Union

Comments on ECJ C-68/23: Qualification of SPV not impacted by cross border supplies

22 April 2024

European Union

Comments on ECJ C-68/23: ECJ clarifies the qualification of a ‘single-use voucher’

22 April 2024

European Union

ECJ: Classification of single-use vouchers based on issuance, not subsequent transfers in multi-state distribution chain.

21 April 2024

European Union

Classification of single-use vouchers based on issuance, not subsequent transfers in multi-state distribution chain.

19 April 2024

European Union Germany

ECJ C-68/23 (Finanzamt O) – Judgment – Definition of single-purpose and multi-purpose vouchers

18 April 2024

Italy

VAT due on unredeemed single-use vouchers: implications for suppliers under Italian law

29 March 2024

Ukraine

VAT on Sales and Free Supply of Gift Certificates: Taxation Guidelines in Ukraine

08 March 2024

Germany

VAT on Sale and Expiry of Experience Vouchers – Commentary 21.02.2024 FG Münster

21 February 2024

Netherlands

Taxed delivery to private individual if they pay with voucher from platform

06 February 2024

India

Gift Vouchers and Cards are Actionable Claims, GST Applicable on the Date of Redemption

23 January 2024

Russia

Sale of travel vouchers without transportation is not exempt from VAT

23 January 2024

Turkey

VAT Application on Cards, Passwords, and Codes in International Transportation

19 January 2024

Canada

CRA’s Acceptance of Bifurcation of Gift Card for GST/HST Purposes: Complimentary Coupon and Purchased Gift Certificate

18 January 2024

Turkey

Amendment to VAT on cards, passwords, and codes sold in virtual or physical environments & non-residents in Turkey accompanied baggage

18 January 2024

Turkey

Amendment to the Value Added Tax General Implementation Communiqué (Serial No: 49)

18 January 2024

Saudi Arabia

ZATCA Releases New Guidance on VAT for Loyalty Programs in Saudi Arabia

11 January 2024

Bulgaria

Bulgaria Introduces Amendments to VAT Act, Including Deferred Payment and Increased Penalties

30 December 2023

Austria

Austrian Ministry of Finance Updates VAT Guidelines, Including Rules for Vouchers and Tax Deductions

27 December 2023

European Union

Doctoral Thesis Mr. Bijl: The EU VAT treatment of vouchers in the context of promotional activities (2019)

27 December 2023

Netherlands

Are the RES vouchers issued by municipalities considered VAT vouchers?

20 December 2023

Germany

Restaurant Vouchers and the Increase in Value Added Tax: What You Need to Know

19 December 2023

Germany

Taxation of services for the mediation of leisure experiences: FG Münster ruling on value vouchers.

12 December 2023

Tag - Vouchers

VAT Treatment of Vouchers in a Supply Chain under Current Law (ECJ)

Comments on ECJ C-68/23: ECJ comments on definition of single-purpose vouchers and B2B voucher distribution

CJEU rules on VAT for cross-border voucher supplies by M-GbR vs Finanzamt O

Comments on ECJ C-68/23: Whether vouchers are single purpose vouchers – probably yes – if MPVs is the taxpayer making separate supply of services as well – probably yes – taxpayer loss

Comments on ECJ C-68/23: Beware of VAT rules when offering vouchers to customers

Comments on ECJ C-68/23: VAT Classification of Prepaid Cards and Vouchers

ECJ Ruling on VAT Treatment of Vouchers: Case C-68/23 (M-GbR vs Finanzamt O)

ECJ Judgment on VAT Treatment of Vouchers Clarifies SPV vs MPV Classification

ECJ Ruling on German VAT Rules for Vouchers: Implications for Prepaid Cards Marketing

Comments on ECJ C-68/23: ECJ rules on VAT treatment of vouchers

Comments on ECJ C-68/23: Finanzamt O. – Single purpose vouchers

Comments on ECJ C-68/23: Qualification of SPV not impacted by cross border supplies

Comments on ECJ C-68/23: ECJ clarifies the qualification of a ‘single-use voucher’

ECJ: Classification of single-use vouchers based on issuance, not subsequent transfers in multi-state distribution chain.

Classification of single-use vouchers based on issuance, not subsequent transfers in multi-state distribution chain.

ECJ C-68/23 (Finanzamt O) – Judgment – Definition of single-purpose and multi-purpose vouchers

VAT due on unredeemed single-use vouchers: implications for suppliers under Italian law

VAT on Sales and Free Supply of Gift Certificates: Taxation Guidelines in Ukraine

VAT on Sale and Expiry of Experience Vouchers – Commentary 21.02.2024 FG Münster

Taxed delivery to private individual if they pay with voucher from platform

Gift Vouchers and Cards are Actionable Claims, GST Applicable on the Date of Redemption

Sale of travel vouchers without transportation is not exempt from VAT

VAT Application on Cards, Passwords, and Codes in International Transportation

CRA’s Acceptance of Bifurcation of Gift Card for GST/HST Purposes: Complimentary Coupon and Purchased Gift Certificate

Amendment to VAT on cards, passwords, and codes sold in virtual or physical environments & non-residents in Turkey accompanied baggage

Amendment to the Value Added Tax General Implementation Communiqué (Serial No: 49)

ZATCA Releases New Guidance on VAT for Loyalty Programs in Saudi Arabia

Bulgaria Introduces Amendments to VAT Act, Including Deferred Payment and Increased Penalties

Austrian Ministry of Finance Updates VAT Guidelines, Including Rules for Vouchers and Tax Deductions

Doctoral Thesis Mr. Bijl: The EU VAT treatment of vouchers in the context of promotional activities (2019)

Are the RES vouchers issued by municipalities considered VAT vouchers?

Restaurant Vouchers and the Increase in Value Added Tax: What You Need to Know

Taxation of services for the mediation of leisure experiences: FG Münster ruling on value vouchers.

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