India Confusion over when to levy GST on gift vouchers and gift cards finally gets cleared 03 April 2021
European Union As of January 1, 2019, the VAT treatment of vouchers in the EU has been harmonized 14 February 2021
European UnionUnited Kingdom Flashback on ECJ cases C-48/97 (Kuwait Petroleum (GB) Ltd) – The concepts of ‘price discounts’ and ‘price rebates’ cannot include a price reduction that relates to the full cost of a supply of goods 14 February 2021
European UnionUnited Kingdom Flashback on ECJ Cases C-288/94 (Argos Distributors) – Taxable amount of a voucher is the sum actually received by the supplier upon the sale of the voucher 14 February 2021
European Union [Article] The EU VAT Treatment of Vouchers in the Context of Promotional Activities 14 February 2021
Japan Value Added Tax due on sales of pulses, vouchers, starter packs, and electricity tokens starting February 1, 2021 30 January 2021
European UnionUnited Kingdom General Electric appeals to EU court to protect UK voucher scheme 24 January 2021
European UnionSweden ECJ C-637/20 (DSAB Destination Stockholm) – Questions – City card a multi-purpose voucher? 17 January 2021
European Union Get yourself familiar with ECJ Cases, some topics already available (Work In Progress @ www.vatupdate.com) 10 January 2021
United Kingdom HMRC Guidance: Clubs and associations’ VAT responsibilities (VAT Notice 701/5) 09 January 2021
European UnionUnited Kingdom ECJ C-607/20 (GE Aircraft Engine Services) – Questions – Issue of retail vouchers to employees 03 January 2021