# Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, Article 73a

Extent: E+W+S+N.I.

Without prejudice to Article 73, the taxable amount of the supply of goods or services provided in respect of a multi-purpose voucher shall be equal to the consideration paid for the voucher or, in the absence of information on that consideration, the monetary value indicated on the multi-purpose voucher itself or in the related documentation, less the amount of VAT relating to the goods or services supplied.

---
Source: https://www.legislation.gov.uk/eudr/2006/112/article/73a (the official version)
Page: https://openlegislation.uk/eu-directive-2006-112/article-73a
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.