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Exemption ― products that are not classified as goods or services for VAT purposes ― general information for sellers
Check out the details.
In some cases, sales is not treated as delivery of goods or provision of services. That concerns, for example, the sales of:
- secure online payment cards
- prepaid cardscoins and bills that are not normally used as legal tender or have numismatic value.
Money equivalent
The money equivalent refers to prepaid cards or secure online payment cards (for example, "paysafe" cards) ― in other words, cards that allow cash exchange or exchange of funds deposited in your bank account for "electronic money" to be used in the form of a prepaid card. Money collected on the prepaid card allows customers to pay multiple select entities for goods or services bought online. Neither the issuer nor the distributor of prepaid cards know how the customer uses their card ― namely, what goods or services they pay for, or what entity they buy them from.
In the case of the sale of a prepaid card or electronic money, such delivery should generally remain outside the scope of VAT and e-commerce VAT.
On the other hand, some transactions, for example, of collectibles such as bills and coins, which are generally not used as legal tender or have numismatic value, are subject to VAT ― the standard VAT rate or the special VAT margin scheme applies.
Vouchers and other unspecified articles
If you are unable to determine what the subject of your sale is, see whether it is a voucher, discount coupon, or ticket. If you have any doubts, contact your tax advisor.
What a voucher is
A voucher is an instrument in electronic or physical form:
- which involves an obligation to accept it as remuneration or partial remuneration for the supply of goods or provision of services, and
- where the goods or services to be supplied or the identity of potential suppliers are indicated on the voucher or related documentation, including the terms of use of such instruments.
The name or title of the instrument is not decisive.
What a voucher is not
Cinema or museum tickets, post stamps, and the like are not considered vouchers. Learn more about selling tickets.
Discount instruments that entitle the holder to a discount on the purchase of goods or services, but do not confer the right to receive such goods or services, are not considered vouchers.
Voucher types
For VAT purposes, there are two types of vouchers:
- SPV (single-purpose voucher)
- MPV (multi-purpose voucher)
The taxation depends on the type of voucher that is being sold.
A single-purpose voucher (SPV) is a voucher for which the following elements are known at the time of issue:
- place of delivery of the goods or services to which the voucher applies, and
- the VAT rate applicable to such goods or services.
A voucher that meets these conditions may be considered an SPV only if the delivery to which it relates is subject to taxation at a single VAT rate. In the case of an SPV, the subject of the voucher and the applicable VAT rate are known at the time of issuance of the SPV voucher. The VAT tax is due in the period in which it is transferred.
A multi-purpose voucher (MPV) is a voucher that is not an SPV.
MPVs can be used to purchase a wide range of goods and services, which are subject to different VAT rates and may have different places of supply.
The voucher is an MPV if the subject of delivery or the VAT due is unknown. The issue or transfer of an MPV does not require the payment of VAT. The VAT tax becomes payable only when the MPV voucher is redeemed.The transfer or issue of an MPV by a taxpayer to another taxpayer should remain outside the scope of VAT taxation and e-commerce VAT taxation.
Goods subject to excise taxation
Excise products include specific energy products, alcoholic beverages, and tobacco products, as defined in EU regulations.
Goods subject to excise taxation are not subject to standard provisions on distance sales of goods and may be taxed separately based on specific provisions.
Additional information
See our guidebooks on VAT classification of items sold in Czechia, Slovakia, and Hungary
