The EU VAT Treatment of Vouchers in the Context of Promotional Activities
Einde inhoudsopgave
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/10.3:10.3 Answers to the research questions
The EU VAT Treatment of Vouchers (FM nr. 157) 2019/10.3
10.3 Answers to the research questions
Documentgegevens:
Dr. J.B.O. Bijl, datum 01-05-2019
- Datum
01-05-2019
- Auteur
Dr. J.B.O. Bijl
- JCDI
JCDI:ADS595951:1
- Vakgebied(en)
Omzetbelasting / Levering van goederen en diensten
Omzetbelasting / Bijzondere OB-regelingen
Omzetbelasting / Vergoeding
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The answer to the main question of this research, how voucher transactions in the context of promotional activities should be treated from an EU VAT perspective, depends on the answers to multiple preliminary questions, which can be summarized as “how should promotional activities be treated from an EU VAT perspective”. This summarized question consists of a number of sub-questions that I have listed below and that I have answered in this research, applying the research framework described above.
10.3.1 How to determine whether a supply is made free of charge?10.3.2 How to determine whether a supply that is part of a composite supply (or: an element in a composite supply) that is made for consideration, is made free of charge?10.3.3 What should be the VAT treatment of discounts or rebates granted to other persons than the actual recipient of the original transaction?10.3.4 Which free supplies are and should be taxed and how can this be best achieved?10.3.5 What should be the taxable basis or taxable amount for free supplies?10.3.6 What should be the taxable amount or taxable basis for barter transactions?10.3.7 Can the VAT on costs incurred for performing promotional activities always be fully deducted? Should it always be deductible?10.3.8 How should transactions involving vouchers, in the context of promotional activities, be treated from an EU VAT perspective?