Directive (EU) 2016/1065 - VAT Treatment of Single-Purpose and Multi-Purpose Vouchers

What Directive (EU) 2016/1065 - VAT Treatment of Single-Purpose and Multi-Purpose Vouchers requires

Directive (EU) 2016/1065 amends the VAT Directive 2006/112/EC to harmonise the VAT treatment of vouchers by inserting Articles 30a, 30b and 73a. A voucher is an instrument carrying an obligation to accept it as consideration for a supply of goods or services, where the goods or services or the potential suppliers are indicated on it or in related documentation. A single-purpose voucher (SPV) is one where the place of supply and the VAT due are known at issue; a multi-purpose voucher (MPV) is any other voucher. Each transfer of an SPV by a taxable person acting in his own name is treated as a supply of the underlying goods or services, and the actual handover against the SPV is not an independent transaction. For an MPV, VAT applies only on the actual handover of the goods or services, while preceding transfers are not subject to VAT, although identifiable distribution or promotion services are taxable. The taxable amount for an MPV equals the consideration paid for the voucher (or its stated monetary value) less the VAT. These rules apply only to vouchers issued after 31 December 2018.

Pillar: Tax & Transfer Pricing · Authority: Council of the European Union · Version: 1.0.0 · Last updated: 2026-05-24

Primary source: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32016L1065

SHA-256 integrity: 203cfd174167b6bf971701fa5c7e6bc5cc9368836f3e2496e636b60e34eabbb5

Primary Citations — 6 traced to source

• Directive (EU) 2016/1065, Article 1 inserting Article 30a into Directive 2006/112/EC - definitions of voucher, single-purpose voucher and multi-purpose voucher
• Directive (EU) 2016/1065, Article 1 inserting Article 30b into Directive 2006/112/EC - VAT treatment of transfers and redemption of single-purpose and multi-purpose vouchers

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