The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/9.5.2.3:9.5.2.3 The VAT treatment of issuing and transferring SPVs for consideration
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/9.5.2.3
9.5.2.3 The VAT treatment of issuing and transferring SPVs for consideration
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS597165:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
Deze functie is alleen te gebruiken als je bent ingelogd.
Under Article 30b(1) of the EU VAT Directive, each transfer of a single-purpose voucher made by a taxable person acting in his own name shall be regarded as a supply of the goods or services to which the voucher relates. The actual handing over of the goods or the actual provision of the services in return for a single-purpose voucher accepted as consideration or part consideration by the supplier shall not be regarded as an independent transaction.
The above means that where an SPV is issued, the business issuing that SPV in its own name is regarded as supplying ... Verder lezen? Log in om dit document te bekijken.