How to specify your taxation type

Within the studio voucher settings, you must specify which type of taxation your vouchers are subject to.

You can choose from 3 different models:

Standard

This is a so-called "single-purpose voucher". The regular VAT (usually 19%) is shown during the purchase process and on invoices.

Multi-purpose voucher

The voucher is identified as a "multi-purpose voucher". No VAT is shown during the sales process and on invoices.

Small business

During the purchase process and also on invoices, the note “Small business according to § 19 UStG” is displayed. No value added tax is shown.

The following section does not constitute legal or tax advice. It is a collection of information and our own interpretations. We assume no liability for completeness, accuracy or timeliness.

In Section 3 (13) UStG, the VAT Act distinguishes between single-purpose and multi-purpose vouchers.
§ Section 3 (14) UStG defines single-purpose vouchers:

A single-purpose voucher would exist if it is determined at the time the voucher is issued which VAT is to be charged for it.
Accordingly, if a voucher for “1 hour Thai massage” is sold, the corresponding tax for this massage must already be shown and paid when the voucher is sold.
Typical wellness massages are generally subject to the same tax rate (19%).
It would therefore still be a single-purpose voucher if the customer can redeem the voucher for a Thai massage or back massage (with the same tax rate).


Vouchers that you can currently sell via our program only represent a certain amount of money (value vouchers).
This is exactly what makes you flexible: only because they are value vouchers can you even consider selling multi-purpose vouchers - provided your customers can use them to pay for services or products with different tax rates.

§ 3 para. 15 UStG - multi-purpose voucher:

The advantage of multi-purpose vouchers lies primarily in the later timing of the tax payment and in the fact that no VAT is payable on vouchers that are not redeemed.

Say:
If your business offers services or products with different tax rates (e.g. massages at 19% and books at 7%) and the customer can also redeem the voucher for all these services/products, it would be considered a multi-purpose voucher.

You can therefore consider expanding your product range to include other services/items that are subject to a different tax rate.

What needs to be considered?

Trade office:

Additional activities may have to be registered.
If you sell books, for example, you may have to notify your trade office of this activity.

The trade office could inform you that if you sell these books exclusively to your massage clients as a supplement, no change in business activity is necessary.

However, if you also offer these books to external customers, there is a high probability that the business activity must be expanded.

Is the expansion of business activities a problem?

Basically, this is often just an uncomplicated form, which is associated with small processing fees.

But beware! - Tax office:

In principle, the massage activity and the sale of additional items could be managed under an identical tax number.
However, there are automatic reports between the trade office and the tax office.
There is a risk that the tax office will assign you an additional tax number and that you will have to submit your own declarations.

It is therefore strongly advised:

Clear the matter with the trade office AND the tax office beforehand.
Perhaps the most straightforward thing would be to talk to your trade office, which will confirm that you are allowed to sell additional items exclusively to massage customers without having to change your business activity.

But don't rely on this, ask for confirmation.

Further regulations:

Pay attention to whether your items are subject to any other authorities/laws.
If you sell tea (usually subject to 7% VAT), your business may be subject to food control.

A possible solution with little effort:

A relatively simple option could be to additionally offer your customers interesting books on the subject of Thailand / Thai massage (these are usually subject to the reduced tax rate of 7%).

Here are 2 examples of low-cost titles to get you started:

- https://buchshop.bod.de/die-traditionelle-thai-massage-nuad-phaen-boran-grit-nusser-9783752644418
- https://buchshop.bod.de/thailand-reisefuehrer-annika-briese-9783756201396

Natürlich müssen Sie Ihren Kunden ermöglichen, den Mehrzweckgutschein dann auch tatsächlich für solche Bücher (oder andere Produkte mit abweichendem Steuersatz) einlösen zu können.
Sonst funktioniert das Modell nicht.


Quellen
- https://rsw.beck.de/zeitschriften/bc/news-beitraege/2023/06/15/bmf-konkretisiert-einzweck--und-mehrzweckgutscheine
- https://eichhorn-ody-morgner.de/umsatzsteuer-gutscheine
- https://www.haufe.de/steuern/finanzverwaltung/einzweck-und-mehrzweck-gutscheine-umsatzsteuer_164_529480.html
- https://kittl-partner.de/aktuelles/newsletter/versteuerung-gutscheinen/
- https://datenbank.nwb.de/Dokument/840033/

Updated on: 14/05/2025