Recognition of vouchers in the income statement

If a third party remunerates the services on the basis of a voucher, the corresponding income is only recognized in the income statement when the remuneration is paid, not when the service is performed.

In a case that mainly concerned the tax office's powers of estimation, the Federal Fiscal Court also made findings on the recognition of income from certain vouchers in the revenue surplus calculation. In the case of discount vouchers where a third party later pays for the service provided to the customer, according to the ruling, the revenue does not accrue when the customer hands over the voucher to the entrepreneur, but only when the third party (usually the voucher issuer) makes the payment.