# Glossary
# Single-purpose voucher
When purchasing a single-purpose voucher, it is already clear at the time of purchase for which product / service the voucher will be redeemed. For example, a 50 EUR voucher for redemption for 30 minutes driving on a cart track. In this case, the VAT must already be paid when the voucher is purchased.
# Example calculation
# Purchase of the single-purpose voucher
| Amount | Article | Value |
|---|---|---|
| 1 | 50 EUR Voucher | EUR 50,00 |
| Total | EUR 50,00 | |
| VAT included 19% | EUR 7,98 |
# Redeeming the single-purpose voucher
| Amount | Article | Value |
|---|---|---|
| 1 | 150 Minuts on Gokart Track | EUR 150,00 |
| 1 | 50,00 EUR Voucher Gokart Track (30 min) | - EUR 50,00 |
| Total | EUR 150,00 | |
| Minus Voucher | EUR 100,00 | |
| VAT included 19% | EUR 15,97 |
Explanation
The included VAT is only calculated on the open 100 EUR because the VAT for the voucher has already been paid at the time of purchase.
# Multi-purpose voucher
When purchasing the multi-purpose voucher, it is not clear at the time of purchase what this voucher will be redeemed for. For example, a 50 EUR voucher for REWE. With this voucher, the recipient can now walk to REWE and purchase goods there. Since REWE sells products that are taxed at 19% on the one hand and 7% on the other, the VAT portion to be paid is not clear when the voucher is purchased and is not paid for this reason on purchase, but in the redemption.
# Example calculation purchase of the multi-purpose voucher
| Amount | Article | Value |
|---|---|---|
| 1 | 50 EUR Voucher | EUR 50,00 |
| Total | EUR 50,00 | |
| VAT included | EUR 0,00 |
# Redeeming the multi-purpose voucher
| Amount | Article | Value |
|---|---|---|
| 1 | Toaster | EUR 80,00 |
| 16 | Water | EUR 20,00 |
| 1 | 50 EUR Voucher | - EUR 50,00 |
| Total | EUR 100,00 | |
| Minus Voucher | EUR 50,00 * | |
| VAT included 7% | EUR 1,31 | |
| VAT included 19% | EUR 12,77 |
* Just for demonstration, maybe wouldn't show up on the bill.
The VAT included is calculated as follows:
- Water is taxed with 7% VAT: 20 - (20 / 107 * 100) = 1,31 EUR
- The toaster is taxed with 19% VAT: 80 - (80 / 119 * 100) = 12,77 EUR
# Discount voucher
The discount voucher cannot be purchased by a customer, but is offered by the seller and granted to the buyer. This reduction of goods is not subject to VAT.
# Redeeming the discount voucher
| Amount | Article | Value |
|---|---|---|
| 1 | 150 Minutes on Gokart Track | EUR 150,00 |
| 1 | 25.- EUR New customer discount | - EUR 25,00 |
| Total | EUR 125,00 | |
| Minus Voucher | EUR 125,00 * | |
| VAT included 19% | EUR 19,96 |
* Just for demonstration, maybe wouldn't show up on the bill.
Explanation
The VAT to be paid is only due on the 125.00 EUR.