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As of January 1, 2019, the VAT treatment of vouchers in the EU has been harmonized

On 1 July 2016 the Directive (EU) 2016/1065 regarding the VAT treatment of vouchers was published. The Directive introduces new definitions such as ‘single-purpose voucher’ and ‘multi-purpose voucher’. The Directive explains the criteria for cases where the issue and transfer of vouchers are subject to VAT. The Member States have adopted this Directive into their national law by 31 December 2018.

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Implementation in the EU Member States

For all articles related to vouchers (worldwide), click HERE

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References to the Workig Papers of the VAT Committee

 

 

 

 

 

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