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

The ECJ issued a preliminary ruling (Case No. C-68/23) on the VAT classification and liability of prepaid cards/voucher codes. The ruling clarified that single-purpose vouchers depend on knowing the location of service delivery, while the resale of multi-purpose vouchers may incur VAT if it involves direct provision of goods/services to end consumers.