Comments on ECJ C-68/23: Qualification of SPV not impacted by cross border supplies

On April 18, 2024, the Court of Justice of the European Union (CJEU) ruled on the M-GbR vs Finanzamt O case (C-68/23) on the VAT treatment of vouchers when sold through distributors/intermediaries established in different EU Member States. The CJEU ruled that vouchers can be considered a Single Purpose Voucher (SPV) per Article 30a of the EU VAT Directive – when the place of provision and VAT due of the services rendered to the user of
the voucher is known at the time of issue, regardless the fact that the voucher has been sold multiple times through intermediaries in different Member States. For the test of all elements of the supply to determine the applicable VAT treatment are known (if yes: SPV, if no: MPV), one only considers the sale to the end-user in the last leg of distribution chain.

Source Deloitte

See also

• C-68/23 (Finanzamt O) – Judgment – Definition of single-purpose and multi-purpose vouchers

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