Article 73a Directive 2006/112/EC
Supply of goods or services
Title VII · Taxable amount › Chapter 2 · Supply of goods or services
Open in the compendium3 cases ↓
Text of Article 73a
Without prejudice to Article 73, the taxable amount of the supply of goods or services provided in respect of a multi-purpose voucher shall be equal to the consideration paid for the voucher or, in the absence of information on that consideration, the monetary value indicated on the multi-purpose voucher itself or in the related documentation, less the amount of VAT relating to the goods or services supplied.
Consolidated version on EUR-Lex (CELEX 02006L0112-20250414). © European Union. Only the Official Journal is authentic.
Case law on Article 73a: 3 cases
Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 73a of Directive 2006/112/EC, most recent first.
- C-436/24 Lyko Operations Judgment · 5 March 2026 · Sweden
- C-68/23 Finanzamt O (Single-purpose vouchers) Judgment · 18 April 2024 · Germany
- C-637/20 DSAB Destination Stockholm Judgment · 28 April 2022 · Sweden
VAT Committee guidelines on Article 73a: 1
Not binding. Positions agreed in the VAT Committee set up under Article 398 of Directive 2006/112/EC and published by the Commission.
- Meeting 122 · 20 March 2023 · document 3.3. Article 73a – application of the VAT exemption to educational services