India Vouchers – Whether Goods or Services, leviable to GST and corresponding GST Credit on same 11 March 2023
United States Pennsylvania High Court Rules on Application of Coupons in Sales Tax Calculations 09 March 2023
India Myntra is not Eligible for ITC on Vouchers which are Neither “Goods” nor “Services” 08 March 2023
United States Pennsylvania Supreme Court Rules Coupon Amounts Are Not Subtracted from Sales Tax Base Unless Sales Receipt Adequately Describes Taxable Item and Coupon 27 February 2023
South Africa Clarifying the VAT treatment of prepaid vouchers in the telecommunications industry 23 February 2023
Germany Federal Fiscal Court refers to ECJ: voucher codes as single-purpose vouchers – doubts about the ‘known place of supply’ 16 February 2023
Italy Ruling 29: For VAT purposes, the moment when the card is recharged for the collection of bets is irrelevant 14 January 2023
Sweden Sweden Tax Agency Updates Guidance on Taxation of Retail Vouchers for Employees 21 December 2022
European UnionSwitzerland European Union and Switzerland: Vouchers from a VAT perspective 20 December 2022
Sweden The stance “Offer of group discounts on the deal company’s website, so-called deal concept” shall no longer be applied 25 November 2022
European Union Comments on ECJ C-607/20: A company providing vouchers to employees as reward for the best employees is not a taxable transaction 21 November 2022
European Union Article (2017): EU VAT: The Directive on Vouchers in the Light of the General VAT Rules 21 November 2022
European Union Comments on ECJ C-607/20: Transfer of voucher to staff does not constitute a taxable transaction 21 November 2022
European Union Comments on ECJ C-607/20: No output VAT on the value of reward retail vouchers offered to high-performing employees 19 November 2022
European UnionUnited Kingdom ECJ C-607/20 (GE Aircraft Engine Services) – Judgment – Issue of retail vouchers to employees is not a taxable transaction 17 November 2022
Sweden Legal case: The Supreme Administrative Court has considered that a so-called experience card is a multi-purpose voucher because the value added tax amount is not known when the card is issued 04 November 2022
South Africa Africa’s largest mobile operator loses prepaid vouchers VAT case against SARS 27 October 2022
Sweden Comments on C-637/20: Supreme Administrative Court confirms that city cards are vouchers in terms of VAT 15 October 2022