In the case of single-purpose vouchers within the meaning of § 3 (13) and (14) UStG that were issued before 01.07.2020, the tax rates of 19% or 7% must be applied. This also applies if the voucher is only redeemed in the period from 01.07. to 31.12.2020. If a single-purpose voucher is issued in the period from 01.07. to 31.12.2020, the tax rates of 16% or 5% apply. To the extent that a co-payment is made upon redemption of the voucher, (only) the co-payment amount is subject to the tax rate in effect at the time of redemption.
Restaurant vouchers issued in the period from 01.07.2020 to 30.06.2021 which entitle the holder to purchase food and drink are multi-purpose vouchers. The taxation takes place at the time of redemption.
Die genannten Rz. beziehen sich auf das BMF-Schreiben vom 30.06.2020 a.a.O.