This paragraph covers the VAT treatment of 'vouchers'. The treatment of vouchers was subject to a significant change from 1 January 2019 and both the pre and post 1 January 2019 landscape are described below.
The treatment of vouchers from 1 January 2019
Background to the 1 January 2019 voucher rules
In November 2006, the European Commission launched an online consultation for views from the public and business on a possible reform of the EU legislation on VAT in relation to vouchers, to avoid the problems of double taxation or non-taxation identified in two CJEU cases, namely IDT and (subsequently) Lebara (these cases are described below as part of the discussion of the pre 2019 voucher rules).
The consultation was based on the 'Consultation Paper on modernising the Value Added Tax treatment of vouchers and related issues'. This listed the main problems identified in the VAT treatment of vouchers and related areas.
In 2007, the Commission published a summary report of the consultation, reaching a number of tentative conclusions, including the need for a clearer definition
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