Fabian Barth examines the state of the law seven years after the introduction of the VAT voucher rules, discussing where the case law has clarified their operation and which gaps remain.
By the beginning of this year, the ‘new’ VAT rules related to vouchers had been in operation for seven years already. On this occasion, now is a good time to take stock of the case law on these rules which has been published to date.
Background
Before 2019, the VAT treatment of vouchers was a patchwork between EU
