A basic question arises about when transactions linked to a voucher should be taxed.

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2.5 A voucher is a right to receive goods or services or to receive a discount.

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A payment service within the meaning of Directive 2007 64 EC shall not be regarded as a voucher.

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2.14 If the price of goods or services is reduced in exchange for the voucher, the Commission determines that enabling the redemption of the voucher by the supplier of the goods or services constitutes a service supplied by him to the issuer.

4.7 The Commission lays down that in so far as the goods or services supplied upon redemption of a voucher are taxed, the taxable person is entitled to deduct the VAT incurred on expenditure in relation to the issue of the voucher.

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