16. 4. 2026
Loyalty Points Are Not Always Vouchers: What the CJEU Judgment C-436/24 Means for VAT
According to a recent judgment of the Court of Justice of the European Union (CJEU), loyalty points do not necessarily qualify as vouchers under VAT legislation. In case C-436/24, Skatteverket v. Lyko Operations AB, the CJEU examined the VAT...









