The Resource New VAT rules for vouchers

New VAT rules for vouchers

Label
New VAT rules for vouchers
Title
New VAT rules for vouchers
Creator
Subject
Language
eng
Summary
EU Member States had to implement Council Directive 2016/1065 amending the VAT Directive with respect to the VAT treatment of vouchers in their national VAT laws before 31 December 2018. Although the Member States had sufficient time to incorporate the new rules into their national legislation (i.e. from 2016), most Member States only did so in December 2018. An initial analysis of the Dutch and Belgian commentaries on the new rules shows, first, that various interpretations are possible and, second, also that certain issues are not clear at all and are not even covered in the clarification offered. In this column, the author focuses on some issues that lack clarity
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 30 (2019), no. 1 ; p. 5-6
http://library.link/vocab/creatorName
Wille, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • VAT
  • voucher
  • VAT Directive
Label
New VAT rules for vouchers
Publication

Library Locations

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