- CJEU issued a decision on VAT treatment of single-purpose and multi-purpose vouchers
- EU VAT Directive distinguishes between SPVs and MPVs
- SPVs subject to VAT upon each sale, MPVs subject to VAT when redeemed
- Case involved marketing of prepaid cards for digital content
- CJEU classified vouchers as SPVs due to country-locking
- Only German VAT applicable, but VAT rate left uncertain
- CJEU discussed supply of distribution or promotional services by reseller of MPVs
Source: bdo.global
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.
