Voucher
A Voucher (DE: Gutschein) is a value document issued by the operator that the holder can redeem against a later booking — cash-value voucher, item-specific voucher, or gift voucher. In bessa, vouchers are managed through the Voucher module: issuance, partial redemption and remaining balance, validity, and turnover reporting are handled fiscally compliant.
Also known as
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Gutschein — canonical term in bessa product interfaces.
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Gift card — for physical-card variants.
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Gift voucher — descriptive.
Single-purpose vs multi-purpose voucher
For VAT purposes (EU VAT Directive, transposed in Austria as Einzweckgutschein / Mehrzweckgutschein under § 3 (14)–(15) UStG) two forms of voucher are distinguished:
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Single-purpose voucher — the place of supply and the applicable VAT rate are already known at issuance (e.g. "breakfast voucher for a specific venue, 10 % VAT for food"). VAT becomes due at the time of sale; the later redemption against the concrete supply is irrelevant for VAT.
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Multi-purpose voucher — the supply to be rendered and/or the applicable VAT rate are not yet known at issuance (e.g. a "€50 cash voucher redeemable against food or beverages" at different VAT rates). VAT becomes due only on redemption against the concrete product; the sale of the voucher itself is not subject to VAT.
The fiscal treatment of a voucher in bessa is steered through the article group the voucher article belongs to: a single-purpose voucher lives in a group with the matching tax rate, a multi-purpose voucher in a group with 0 % tax. Please consult your tax advisor for the concrete setup in your operation — see also Invoices for Vouchers.
Distinction
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Voucher (this page) — one-off value document, redeemable until expiry.
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Loyalty Card — a customer loyalty card accumulating balance or points over time.
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Customer Card — umbrella term for loyalty-program card holders.