Since 1 January 2019, the special VAT rules for vouchers have applied in Germany (Section 3 para. 13 et seq. German VAT Act – UStG). The conditions under which an instrument qualifies as a voucher for VAT purposes are set out in the VAT Directive (Article 30a(1) VAT Directive) and the German VAT Act (Section 3 para. 13 UStG). As a first step, it must therefore be determined whether an instrument constitutes a voucher for VAT purposes.
Under which conditions does an instrument qualify as a voucher for VAT purposes?
A voucher is an instrument where there is an obligation to accept it as full or partial consideration for a supply of goods or services and where the goods or services to be supplied, or the identity of the supplier, are indicated either on the instrument itself or in related documentation, including the terms and conditions governing its use.
The wording of Article 30a(1) of the VAT Directive and Section 3 para. 13 UStG is almost identical. Section 3 para. 13 sentence 2 UStG additionally clarifies that instruments which merely entitle the holder to a discount do not constitute vouchers for VAT purposes.
To date, the courts have only rarely had the opportunity to interpret the concept of a “voucher”. As far as can be seen, there is only one previous ECJ judgment (28 April 2022, C-637/20, Skatteverket v DSAB Destination Stockholm AB) dealing with the rules applicable since 1 January 2019. According to that judgment, an instrument may qualify as a voucher for VAT purposes even if an average consumer can use it to obtain different services at a specific location, during a limited period and up to a specified value, although the average consumer may not be able to use all of the services offered within the limited validity period.
The current ECJ case (C-436/24, Skatteverket)
In the case before the ECJ, customers received points when purchasing goods in a store or online. The number of points awarded depended on the value of the purchase. The points could only be redeemed upon a subsequent purchase of goods in a “points shop” in exchange for products of low value.
According to the ECJ, these points do not fulfil the requirements of a voucher for VAT purposes because the obligation associated with the points only arises if the holder makes another purchase of goods. The requirement to conclude a further purchase agreement before the points can be redeemed prevents the instrument from qualifying as a voucher for VAT purposes.
Practical implications
The ECJ’s judgment provides welcome clarification in practice. If the redemption of an instrument for goods or services requires an additional taxable supply of goods or services, the instrument does not constitute a voucher. Consequently, the obligation to accept the instrument as consideration must not depend on the completion of further transactions.
Continuing difficulties in determining vouchers for VAT purposes
Article 30a of the VAT Directive, recital 4 of the amending Directive and Section 3 para. 13 UStG all require that there is an obligation to accept the instrument as consideration for the supply of goods or services. VAT law therefore defines a voucher by reference to the (civil law) concept of consideration, namely the obligation to accept the voucher as consideration (VAT terminology: remuneration).
According to the German tax authorities (Section 3.17 German VAT Administrative Guidelines), transport tickets and admission tickets, for example, are not vouchers. The reason is likely that, when purchasing such tickets, the consideration has already been accepted.
In practice, however, vouchers are frequently structured under civil law not as an obligation to accept them as consideration, but as direct or indirect rights to obtain goods or services (cf. Schindele/Werner, in Herresthal/Schindele/Müller, PayTechLaw, 2025, Vouchers under Civil Law, Section 32 I and II). Under this concept, a voucher entitles its holder to receive goods or services or to conclude the corresponding contractual agreements.
The VAT law definition of a voucher as an obligation to accept an instrument as consideration, compared with the civil law concept of a voucher as a right to obtain goods or services, means that in practice it is often impossible to determine with certainty whether an instrument qualifies as a voucher for VAT purposes. It may be argued that, in the case of a right to obtain goods or services, just as in the case of a transport ticket, acceptance has already taken place and therefore no VAT voucher exists.
Where it is not possible to determine clearly, for VAT purposes, the underlying supply of goods or services, reference may be made to the concept of the average consumer. If, from the perspective of the average consumer, an instrument performs a payment function at the point of sale or online, this supports the conclusion that it is a voucher for VAT purposes. However, the perspective of the average consumer is inherently vague. An average consumer may equally take the view that a voucher only exists where the instrument grants at least a right to conclude a contract, rather than merely a right to have it accepted as consideration. In the latter case, it remains entirely at the supplier’s discretion whether any offer is made.
As a result, in many situations it remains impossible to determine with legal certainty whether an instrument constitutes a voucher for VAT purposes.
