- The Dutch government has provided financial support to various municipalities to reduce CO2 emissions and promote the energy transition.
- In action plans related to the use of RES funds, vouchers are being issued to residents under certain conditions.
- The definition of a voucher provided by the state secretary distinguishes it from a general payment method.
- A voucher can be exchanged for goods or services, with the details of the transaction and conditions stated on the voucher or accompanying documentation.
- A voucher differs from a gift certificate in that it can be used without additional payment.
- The issuance of free gift certificates to citizens by municipalities does not qualify as the provision of vouchers.
- When a citizen uses a gift certificate, the supplier is entitled to reimbursement from the municipality.
- The redemption of the gift certificate is a transaction that is not subject to VAT, as it is a delivery to an individual and not to the municipality.
- It is important not to be misled by the term “voucher” from a VAT perspective, as it is a document accompanying payment and not the delivery of goods or services.
Source: efkbelastingadviseurs.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
