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Assessment of VAT Rules on Vouchers by European Commission: Simplification, Modernisation, and Harmonisation

  • European Commission assesses application of VAT rules on vouchers
  • Report published on 22 July evaluating rules in place since 2019
  • Rules aim to simplify, modernize, and harmonize VAT rules for vouchers
  • Survey conducted from March to June 2023
  • Member States have not had enough time to collect evidence and formulate final judgment
  • No major problems detected in compliance checks
  • Common EU rules on vouchers have addressed fragmentation and complexity
  • Commission concludes any proposal to amend rules would be premature

Source: etaf.tax

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.

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