The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/6.6.6:6.6.6 Other VAT rules
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/6.6.6
6.6.6 Other VAT rules
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS601740:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
Deze functie is alleen te gebruiken als je bent ingelogd.
In my view, the other EU VAT rules, e.g. the rules regarding bookkeeping requirements etc., all apply to the free supplies that are treated as supplies for consideration as well, provided that these rules do not shift or create liabilities (invoicing, accounting, reporting or other) to or for the recipient of the gifts.