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A consulting entity inquired whether it could manage discount coupon campaigns for manufacturers and if the latter must issue credit notes. The DGT ruled that manufacturers may reduce their taxable base by the discount amount (excluding the VAT on the consumer sale) through a credit note, and that the consulting entity may issue such notes on behalf of the manufacturers provided legal requirements are met.
This ruling clarifies the VAT treatment for manufacturers participating in coupon-based discount schemes, confirming the use of credit notes to adjust the taxable base and allowing third-party management of these processes.
The tax team reviews your specific situation.
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