As of January 1, 2019, due to the updated regulation (specifically articles 30a & 30b), Single Purpose Vouchers are redeemable for a single VAT rates, where VAT is due upon issue of the voucher.
VAT on SPVs is due at the time these are issued or transferred.
To comply with regulation, VAT must now be applied to Single Purpose Vouchers upon issuing, whether being sold as an article or generated through the Customer Management Feature.
Since VAT is applied to the sale/generation of the voucher, it is not due when the voucher is redeemed.
If you are working with just one VAT rate in addition to 0% VAT (19% VAT and 0% VAT for example), you must use Single Purpose Vouchers.
If you are unsure whether to use Single Purpose or Multi Purpose vouchers, please contact your Tax Advisor.
If you've issued vouchers before 2019 which are not yet redeemed, consult you tax advisor on how to redeem those.
For general information on the use of vouchers with SumUp POS, click here.
For information on the use of Multi Purpose Vouchers with SumUp POS, click here.
For more information on what's new in version 2.31 of SumUp POS, click here.