The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/4.5.2.10:4.5.2.10 The VAT treatment of a supply where the free element is an explicit part of the negotiated deal.
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/4.5.2.10
4.5.2.10 The VAT treatment of a supply where the free element is an explicit part of the negotiated deal.
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS600574:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
Toon alle voetnoten
Voetnoten
Voetnoten
In my view, ‘free elements’ that are included in a negotiated deal through negotiation cannot qualify as ‘marketing incentives’ because the customer and the supplier apparently agree that the added element is of significant value in relation to the total deal and explicitely included as such, unlike a marketing incentive that is normally included in the initial offering made to multiple potential purchasers at the initiative of the supplier.
Deze functie is alleen te gebruiken als je bent ingelogd.
Similar to the rules as described above in section 4.5.2.8, commercial and economic reality imply that if a ‘free element’ is part of a negotiated (and therefore legally agreed) deal, the price paid for the multiple-element transaction should also be allocated to the ‘free’ element (unless the negotiated extra element can be qualified as a ‘marketing incentive’).1 Therefore, part of the price agreed and paid/received for this multiple element transaction should be allocated to the ‘free’ negotiated element. This is (implicitly) confirmed in another EU Directive that I will describe in the next section.