Tax & Legal

Categories: All (5 found)

1. 02.11.2025

   Prepaid cards or voucher codes for purchase of digital conte ...

   The Supreme Tax Court decided that voucher codes for use in the X network - regardless of the distribution channel - are so-called single-purpose vouchers and their transfer is subject to German VAT because the place of performance is in Germany, and the amount of VAT is already determined at the time of issue based on the country code of the user accounts.

   Categories: Supreme Tax Court cases

   Keywords: digital platform operators, voucher
2. 20.08.2025

   MoF: Amended circular on the VAT treatment of online event s ...

   In April 2024, the tax authorities commented on the VAT implications of online event services. This administrative circular has now been revoked and replaced by a revised circular issued most recently by the Ministry of Finance (MoF). The VAT Act Application Ordinance was adjusted accordingly.

   Categories: Official Pronouncements

   Keywords: electronic services, digital platform op ...
3. 22.04.2024

   ECJ: VAT treatment of prepaid cards or voucher codes for pur ...

   In a request for a preliminary ruling from the Supreme Tax Court the European Court of Justice was asked to comment on the classification and VAT liability regarding the marketing of prepaid cards or voucher codes used to purchase digital content in an online shop. Specifically, the focus was on the distinction between single-purpose vouchers and multi-purpose vouchers.

   Categories: European Court of Justice

   Keywords: digital platform operators, multiple-pur ...
4. 28.02.2023

   ECJ: Online platforms and VAT collection

   In a current judgement the European Court of Justice (ECJ) held that the Council of the European Union did not exceed the limits of its implementation powers in specifying that the operator of a platform is presumed to be the supplier of the services provided.

   Categories: European Court of Justice

   Keywords: digital platform operators
5. 27.03.2021

   EU adopts Mandatory Exchange of Information for Digital Plat ...

   On 22 March 2021, the Council of the European Union adopted an EU Directive expanding the scope of automatic exchange of information to digital platform operators and amending existing provisions on administrative cooperation in the field of taxation (“DAC7”).

   Categories: From Europe

   Keywords: DAC 7, digital platform operators