Hi @Teoalessi ,
Thank you for reaching out today, and this is a great question!
If I am understanding correctly, this EU legislation means a customer cannot be required to pay VAT when purchasing a gift card (or “Single Purchase Voucher”), and then charged VAT again when purchasing goods and services with that gift card?
Also, are the gift cards you are selling digital or physical gift cards? I ask as I believe in the European Union, electronically-supplied gift cards are not defined as a digital good:
This screenshot is taken from our Help Centre article on this topic.
If my understanding is correct, this means that electronically-supplied gift cards would not be classed as a digital good and as a result, no VAT would be applied. If this is the case, then the directive you have mentioned would not apply as no VAT was charged during the initial purchase of the gift card.
If you are selling physical gift cards, or if you believe my understanding here to be incorrect, please let me know and I can look into this further. If you are unsure, I would suggest consulting a tax professional to learn more about what your obligations are in this scenario.
Kind regards,
Victor | Shopify Social Care