Er du tilfreds med indholdet i denne her guide?
Hvis ikke, så vil vi meget gerne høre dine kommentarer.
Skriv dem herunder, så gør vi det bedste, vi kan for at forbedre manualen.
Tak for din kommentar!
On July 1st, 2019 the EUís new rules regarding VAT on gift cards (vouchers) come into force. This means that you, as a webshop owner, must decide whether you should charge VAT when selling gift cards. The European Union has supplied a set of rules for this, which we will briefly review. However, please be aware that this is an introduction and that the rules should be reviewed on the respective pages at SKAT (which we have linked to at the bottom of the article), and in consultation with your own advisor/accountant, so you can make the right decision for your business.
Following previous practice in Denmark, the sale of gift cards is traditionally not regarded as a taxable sale. This means that when a webshop sells a gift card on the basis of the previous rules, VAT is settled only at the time of redemption and the webshop does not have to settle VAT on gift cards that are not redeemed.
The new rules divide gift cards into two categories:
For gift cards issued before the new rules enter into force, companies will continue to settle VAT only when the gift card is redeemed –this is done automatically in SmartWeb, as the VAT settings follow each individual gift card. In other words, old gift cards will be redeemed with the VAT settings they had at the time of sale.
Gift cards issued under the new rules are considered a commodity and not a means of payment, as was the case under the old rules. To address this, gift cards must be marked with a unique ID that is visible on the invoice when purchasing the gift card. The unique ID must also appear when redeeming the gift card. This is required to follow both the sale and redemption of the individual gift card. According to the new rules, we have ensured that the unique ID of the gift card is visible in the sections of SmartWeb where required.
You need to be aware of the new VAT-rules when creating a new gift card. To create gift cards, go to Online store > Product catalogue > and click the "Create Product" button. Once you have given your gift card a title, the Type field must be set. Here you choose "gift card that triggers discount code":
The description and product categories etc. follows the normal rules for creating products.
Note: When a gift card is created, it is now possible to limit which language layers it can be redeemed on. This may be relevant to your webshop if you sell gift cards in several countries, based on the new VAT rules. Gift cards that trigger a discount code are generated when the order status of the order on which the gift card was ordered, is changed to the order status which trigger the discount code (the default setting for this is the order status "Order sent"). You will then be able to see the discount code and any Language layer restrictions for the given gift card under Online store > Discount codes/Gift Cards.
In other words, if you distinguish between the gift card that was sold and the discount code it triggers, the language layer restrictions of the created gift card product will follow the discount code, which may affect how you set up VAT on your gift cards.
One-purpose Gift cards: VAT must be charged at the time of sale. As a starting point, the gift card uses the standard sales tax in the shop, which is determined by the shop's default delivery country. You should therefore be aware of how your sales tax is set up in the shop. You can read more about delivery countries and VAT here.
If you use VAT rates other than normal VAT on your default delivery country, you can create a VAT group specifically for your gift card so that you adhere to the rules for gift cards for one purpose. The VAT group is placed on the gift card, under the Prices tab:
Multi-purpose Gift cards: VAT must be charged at the time of redemption. This requires you to create a VAT group with 0% and add it to your gift card, under the Prices tab: