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Gift vouchers and VAT- the most important rules for entrepreneurs

  • Writer: Paweł Gorzelec
    Paweł Gorzelec
  • Sep 19
  • 2 min read

Gift vouchers are a popular business tool – they work well as a gift for clients, a promotional tool, or as part of loyalty programs. However, it's worth remembering that issuing them carries certain tax implications, particularly regarding VAT.


Several years ago, the VAT Act introduced regulations regarding vouchers, distinguishing between single-purpose vouchers (SPV) and multi-purpose vouchers (MPV) . This classification determines how the tax is settled.

  • Single-purpose voucher (SPV) – at the time of issue, the VAT rate applicable and the location of the goods or services delivery are known. In such cases, the tax must be accounted for upon issuance of the voucher.

  • Multi-purpose voucher (MPV) – at the time of issue, it is impossible to determine all the information required for correct VAT settlement (e.g., tax rate). In this case, tax is charged only upon redemption of the voucher, i.e., at the time of actual delivery of goods or services.

Sales and redemption of vouchers for various purposes


The Director of the National Tax Information Service recently confirmed that issuing an MPV voucher is not yet a VAT-taxable activity . Only when a customer uses the voucher to purchase goods or services does the tax liability arise.


The same applies to the cash register – the transaction should be recorded only when the voucher is redeemed , not when it is sold.

What about unused vouchers?


It often happens that a customer doesn't use their voucher in its entirety or at all. What happens then?

The KIS interpretation explains that:

  • if the voucher expires and the funds are not refundable,

  • and there was no actual purchase of goods or services,

the unused portion of the voucher value is not subject to VAT . The tax is only payable on services actually provided.

Why is this important for entrepreneurs?


In practice, this means that businesses issuing multi-purpose vouchers are not required to account for VAT at the time of issue . The obligation arises only when the voucher is actually used for a purchase. This is a beneficial solution for businesses, but it also requires the voucher to be properly classified and transactions to be carefully monitored.


📌 To sum up:

  • issuing an MPV voucher does not generate a VAT tax liability,

  • the sale should be registered at the cash register only when the voucher is redeemed,

  • unused funds are not subject to VAT.

➡️ The individual interpretation of the Director of KIS of September 4, 2025 ( 0113-KDIPT1-3.4012.631.2025.2.MK ) clearly confirms these principles and provides significant support for entrepreneurs who doubt the correctness of the settlements used.

 
 
 

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