Resumen de EU Value Added Tax: The Directive on Vouchers in the Light of the General Value Added Tax Rules
The Directive 2016/1065/EU of 27 June 2016 intends to clarify the definition of vouchers, as well the transfer thereof by a taxable person and it’s taxable base. In this article, it is observed that the solutions of the new Directive are similar to those of the regulation 1042/2013/EU interpreting the Directive 2006/112/EC regarding the invoicing and payments via a telecommunication network, as well to the existing provisions applicable to Undisclosed and Disclosed intermediaries. Therefore, the specific rules applicable to the different categories of intermediaries are useful in order to determine which are the rules applicable to the place of supply, exemptions, taxable event, deduction of input VAT regarding a transfer of vouchers. These general rules may also be useful in order to determine the VAT treatment of operations similar to transfer of vouchers, such as tickets, admission to sport and cultural events and trading operations in unallocated good
