ECJ: Tourist card is a voucher within the meaning of the VAT Directive

May 20, 2022 Benn-Ibler Rechtsanwälte

The European Court of Justice (ECJ) has ruled that a card which allows tourists to visit certain attractions up to a certain value at a reduced price during a certain period of time is a voucher within the meaning of Art 30a of the VAT Directive.

The applicant in the main proceedings offers cards to tourists visiting Stockholm. With these cards, they can visit about 60 attractions up to a certain value during a limited period of time (e.g. 24 hours). A card valid for 24 hours costs the equivalent of EUR 65 and gives access to a value of approximately EUR 176. The services included are subject to different tax rates or are completely exempt from VAT.

The applicant therefore applied for an advance ruling. The Swedish Tax Law Committee then decided that the card was not a "multi-purpose voucher" as defined in Art 30a of the VAT Directive. Both the tax authority and the applicant brought an action.

According to the tax authority, the card was not a "voucher" because it was a kind of experience card which has a value limit that was very high in relation to its very short period of validity. An average consumer could therefore hardly make use of all the possibilities offered. It could therefore not be assumed that the card as such would be exchanged for goods or services.

However, the ECJ did not follow this view. The definition of a "voucher" in Art 30a No. 1 of the VAT Directive does not indicate that the period of validity or the possibility to use all services offered with the voucher is relevant for the classification as a "voucher". According to the ECJ, the other conditions are fulfilled, but were not to be examined by ECJ.

Moreover, the voucher is a "multi-purpose voucher" because at the time of issuing the voucher, the VAT due on the services claimed is not known.

ECJ C-637/20 (28.04.2022)