This article serves as an overview – for you as a service provider – of the tax rules and the legal regulations for selling vouchers and issuing discount codes in the Federal Republic of Germany, especially in the field of e-commerce.
At first, I want to separate the discount codes and taxes this article addresses to from the guerrilla coupon platforms that have extensively spread all over the internet during the last years. As this topic was already discussed comprehensively, I only want to give the advise to have a rather critical look at such offers. Such providers usually limit your rights to issue vouchers and discount codes by means of sensitive clauses and, in doing so, create a certain dependency for you.
Therefore, I would like to address this article only to the selling of vouchers and issuing of discount codes directly by the provider without third party platforms, no matter if the vouchers and discount codes are issued via the internet, via print media or directly in a shop.