Tax Alert No. 09/2016: VAT taxation of vouchers – VAT Directive

On 1st July, 2016 there has been published the Council Directive (EU) 2016/1065 introducting to VAT Directive 2006/112/EC rules on taxation of the vouchers.

The new law adopts:

  • definitions of “voucher”, “single-purpose voucher” and “multi-purpose voucher”,
  • rules on taxation of transferring the vouchers, and
  • the method of determination of the base of taxation of the vouchers.

The Member States have time to update the VAT law up to 31 December 2018 as the new law will be applicable as of 1st January 2019.

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The alert presents the issues that we believe may be of interest to you. The information in the alert is of a general nature and it does not cover all changes resulting from the amendment of the VAT law. Before making any decision or action, as well as in case of any questions or concerns, please contact one of our tax advisors on +48222503100 (

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