The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/9.5.2.13:9.5.2.13 The appropriate EU VAT treatment of voucher transactions
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/9.5.2.13
9.5.2.13 The appropriate EU VAT treatment of voucher transactions
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS599462:1
- 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 this Section I came to the following conclusion:
free vouchers should not be considered vouchers under the EU VAT definition thereof, also meaning that issuing SPVs for no consideration should not be taxed;
the appropriate VAT treatment of SPV transactions is to consider payments for SPVs prepayments for the underlying, future supplies for EU VAT purposes
the current VAT treatment of MPV transactions (no taxation on issuing or transferring the MPVS, taxation upon redemption of the MPVs) is already appropriate.