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Article 30a Directive 2006/112/EC

Provisions common to Chapters 1 and 3

Title IV · Taxable transactions › Chapter 5 · Provisions common to Chapters 1 and 3

Open in the compendium4 cases ↓

Text of Article 30a

For the purposes of this Directive, the following definitions shall apply:

(1)‘voucher’ means an instrument where there is an obligation to accept it as consideration or part consideration for a supply of goods or services and where the goods or services to be supplied or the identities of their potential suppliers are either indicated on the instrument itself or in related documentation, including the terms and conditions of use of such instrument;

(2)‘single-purpose voucher’ means a voucher where the place of supply of the goods or services to which the voucher relates, and the VAT due on those goods or services, are known at the time of issue of the voucher;

(3)‘multi-purpose voucher’ means a voucher, other than a single-purpose voucher.

Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 30a: 4 cases

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 30a of Directive 2006/112/EC, most recent first.

  1. C-436/24 Lyko Operations Judgment · 5 March 2026 · Sweden
  2. C-472/24 Žaidimų valiuta Judgment · 5 March 2026 · Lithuania · cites Article 30a(1), (3)
  3. C-68/23 Finanzamt O (Single-purpose vouchers) Judgment · 18 April 2024 · Germany · cites Article 30a(1), (2), (3)
  4. C-637/20 DSAB Destination Stockholm Judgment · 28 April 2022 · Sweden · cites Article 30a(1), (2), (3)

VAT Committee guidelines on Article 30a: 2

Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.