- Dutch Supreme Court ruled on VAT treatment for non-redeemed auction vouchers on February 28, 2025
- Decision addresses if VAT is due when a voucher is purchased but not redeemed
- Provides clarity on advance payments and unused entitlements under Dutch and EU VAT law
- Case involves a Dutch VAT group operating an online auction platform for leisure services
- Consumers bid on services like hotel stays and receive vouchers if they win
- Many vouchers were not redeemed, raising VAT treatment questions
- Company previously settled with Dutch Tax Authorities to pay VAT at payment time
- Later challenged this, seeking VAT refunds for unused vouchers
- Court focused on whether issuing a voucher constitutes a taxable supply
- Legal framework involves Dutch and European VAT provisions on supply and prepayment
Source: vatabout.com
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.
