Do you sell voucher codes for digital content from a network? Then, according to a new ruling by the Federal Fiscal Court, you must pay the VAT on these sales to the tax office at the time of sale.

You must not wait for the end user to redeem the code!

The tax arises immediately if the voucher purchaser has a user account from Germany (country code DE). This is because it is then clear that the place of performance is in Germany.

Background: Voucher codes are considered single-purpose vouchers for tax purposes.

Single-purpose voucher vs. multi-purpose voucher:

• Single-purpose voucher: All tax-relevant information is already available when the voucher is issued. Specifically, this is the place of issue and the amount of VAT. VAT is incurred when the voucher is issued.
• Multi-purpose voucher: Not all tax-relevant information is known at the time of issue (e.g. because the redeeming company offers goods at both 19 % and 7 % VAT).

👉 Do you have any questions about the VAT treatment of your vouchers? Talk to us! 
We at WSB will be happy to assist you: www.wsb-berater.com/kontakt

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