In a decsion of Sep. 8, 2011, the German Federal Fiscal Court (BFH) decided that the sale of hotel vouchers qualifies as a procurement of hotel accommodation rendered in exchange for an advance payment of the customer, which service has to be taxed in the month in which the sale of the voucher (and not the redemption) took place. However, if subsequently the customer redeemed the voucher for accommodation in a foreign country, the procurement service is not taxable in Germany and the respective VAT adjustments have to be made accordingly. BFH judgement V R 42/10 of Sep. 8, 2011, availbale in German here>>.
