The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/5.4.2:5.4.2 Discounts in kind?
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/5.4.2
5.4.2 Discounts in kind?
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS599441:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
Toon alle voetnoten
Voetnoten
Voetnoten
For example, SAP knows this functionality, as can be found on-line, for example, on https://blogs.sap.com/2016/08/page/56/.
Deze functie is alleen te gebruiken als je bent ingelogd.
Some people describe goods or services given away for free with certain (quantities of) purchases as ‘discounts in kind’. These transactions are accounted for in some ERP systems as ‘discounts in kind’ as well.1 In my view, the supply of free goods is not a discount. In my view, there is no such thing as a ‘discount in kind’, as the advertised price for the advertised product is not decreased, but the advertised product is changed (by adding products but without changing the price). I discuss the supply of free goods and the supply of goods perceived as being supplied for free in Chapter 6.