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The VAT treatment of vouchers: UK government reacts swiftly to Lebara decision, EC proposes wider changes :: Baker & McKenzie - PrepaidMVNO
The CJEU's judgment in Lebara provides some much needed clarity on how cross-border supplies of phone cards should be taxed for VAT purposes. In consequence, the UK Government announced an immediate change to the VAT treatment of single-purpose face-value vouchers and in a separate move the EC has proposed changes to resolve the wider issue of how to tax vouchers generally....
Published By: PrepaidMVNO - Monday, 9 July, 2012