In cross-border situations, it is often the case that you only have limited information about your business partners. Nevertheless, as a supplier, you must ensure that the VAT treatment of the supplies is correct. You must therefore trust that the information provided is correct. Obtaining the correct information from the customer is, in practice, not always easy. The current Federal Fiscal Court ruling of 31 January 2024 - V 20/21 deals with the question of what to do in such a case.

Following a referral from the German Federal Fiscal Court, the ECJ has published its second judgment on the application of the still relatively new voucher regulations (ECJ, judgment of 18 April 2024 – C-68/23 – Finanzamt O). While the judgement provides clarification on the requirements for single-purpose vouchers, there remains substantial uncertainty as to where their B2B-resale is to be taxed.