Mexico Modification of the prerequisites for the declaration of goods transport in Mexico 26 May 2021
Paraguay Paraguay Introduces New Electronic Registration Requirements for Purchase and Sales Vouchers 25 May 2021
India Vouchers are neither the goods nor the services, but a means for payment of consideration for a future supply 27 April 2021
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