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Vouchers

Specific rules and definitions apply to certain types of vouchers including:

  • single-purpose vouchers (SPVs)
  • and
  • multi-purpose vouchers (MPVs).

These rules affect the taxing point and how Value-Added Tax (VAT) can be deducted by certain types of traders.

Further guidance contains more detailed information on the VAT treatment of SPVs and MPVs, and other vouchers.

Published: 02 May 2024 Print this page

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