After examining the implications of the ECJ judgment Finanzamt O for the transfer of single-purpose vouchers in distribution chains, the VAT Committee has issued corresponding guidelines. The adopted guidelines provide welcome clarification regarding the place of fictitious B2B supplies resulting from the transfer of single-purpose vouchers: For vouchers relating to the supply of services, the place of the fictitious supply shall usually be determined according to the general rule in Art. 44 of the EU VAT Directive, respectively sec. 3a para 2 of the German VAT Act. However, there are exceptions.