A voucher for goods and services subject to the same VAT rate is considered to be a single-purpose voucher. But it doesn’t have to be the case. Especially if it can also be realised by a foreign entity, e.g. a business entity from the EU or a non-EU tourist.
New rules on the VAT treatment of vouchers entered into force as of the beginning of 2019. A voucher is an instrument carrying a right to receive a supply of goods or services. The definition of a voucher requires that the goods or services to be supplied or the identity of potential suppliers be stated in the instrument itself or specified in related documentation. Therefore, vouchers can include coupons and gift cards of a certain value.
For the full text of the article by tax advisor Michał Wykurz, see Rzeczpospolita on-line and Dobra Firma weekly.