The issue of points following a purchase of goods in the course of a customer loyalty program where the customer is entitled to a rebate when making a future purchase does not constitute a voucher within the meaning of Article 30a of the VAT Directive. In the Opinion of the Advocate General there is no (self-standing) obligation to accept those points as consideration for a supply of goods. Therefore, such a bonus system constitutes only a discount on a future purchase.
The finance ministry has decreed that pharmaceutical companies reduce their turnover for VAT with their rebates to state system health funds, but not with rebates paid to private health insurers.
The Supreme Tax Court has allowed employees to base the benefit in kind from their staff rebate on purchases of company goods on either of the two alternative methods laid down in the Income Tax Act, taking the lowest locally available retail price net of all rebates in both cases.
