Tag: vouchers

EU Court of Justice clarifies VAT treatment on loyalty points: discounts, not vouchers The Court of Justice of the European Union has issued an important ruling on the VAT treatment of loyalty schemes in Skatteverket v Lyko Operations AB (C-436/24). The decision confirms that many

EU Advocate General rules loyalty points function as discounts, not free vouchers, for VAT On 11 September 2025, Advocate General (AG) Kokott of the Court of Justice of the European Union (CJEU) issued her Opinion in the Lyko case (C-436/24), concerning the VAT treatment of