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Marketplace VAT - Multi-purpose vouchers

Skriven av deltawhiskey den 30 november, 2020 - 18:20
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Hej allihoppa, 

Apologies for writing in English, but my Swedish definitely isn't up to tax-regulation-standard yet!

We're launching a marketplace app in Sweden, and will offer products (digital vouchers, redeemable at various retail locations) with varying VAT levels. E.g. one might be redeemable for sandwich (~12% moms), or a glass of wine (25% moms). Some vouchers will be multi-purpose, i.e. redeemable for various items, which will incur differing rates of VAT.

In this case, how should we handle the VAT, please? Should we charge VAT on the transaction at all, if the ultimate VAT burden is unknown at the time of the transaction?

Many thanks in advance for your response :)

5 Kommentarer
  1. anon
    D Andersson
    dec 01, 2020

    Hi!

    It depends if you are able to use the voucher for one thing or many things. If for example it is only possible to use it for a glass of wine, you should charge VAT since you already know what it can be used for. If it possible to use it for various things (multi-purpose) you don´t add any VAT since the VAT is unknown.

    Kind regards

    Daniel

    Daniel Andersson är skattejurist hos Skattepunkten AB

  1. anon
    deltawhiskey
    dec 02, 2020

    Thanks Daniel!

     

    So is there no VAT liability for a multi-purpose voucher subsequently (once the product has been redeemed)?

    Would the ultimate vendor have to pay any VAT, or would we be liable for anything further down the line? 

    Many thanks for your time :)

  1. anon
    D Andersson
    dec 02, 2020

    Hi,

    If it is a multi-purpose voucher the VAT is paid first when you redeem the product/service. It is then charged by the one selling the product/service.

    Kind regards

    Daniel

    Daniel Andersson är skattejurist hos Skattepunkten AB

  1. anon
    deltawhiskey
    dec 03, 2020

     

    Thanks Daniel - So just to make sure I understand correctly: 

    1. No VAT is charged when our business sells multi-purpose voucher to customer
    2. Customer redeems voucher in-store (at one of our vendors/partners)
    3. Vendor invoices *our business* for the VAT liability of the eventual product chosen by the customer?

     

    Sorry to complicate things - just want to make sure I understand properly! Many thanks 

  1. anon
    D Andersson
    dec 03, 2020

    Hi,

    You have understood it correctly.

    The vendor will invoice you for the VAT liability of the product, that is also correct.

    Kind regards

    Daniel

    Daniel Andersson är skattejurist hos Skattepunkten AB