Common system of value added tax (VAT): treatment of vouchers

The dossier concerns the common VAT system and the treatment of vouchers. The amendments aim to ensure uniform treatment and avoid double or non-taxation, distortion of competition and tax avoidance, distinguish single-purpose and multi-purpose vouchers, define a voucher and set the taxable amount based on nominal value, address vouchers distributed through agents and across borders, and require a Commission report on the directive's economic and fiscal impact.