A voucher is sold in December and is often redeemed months later. For salons, trades businesses, restaurants and course providers it is therefore predictable revenue before the year ends, and the demand is documented: 48 percent of respondents want to give their loved ones vouchers or money (EY), and vouchers remain at the top of the popularity scale for Christmas presents (HDE). The sale, however, starts a promise that can last for years. How long may the validity period on the voucher be? What happens to the amount left over after the first visit? And why might a voucher for an amount be something different for tax purposes than one for a specific treatment? This article sorts out the rules and shows what belongs on the voucher page of your own website before the first orders arrive in November. It is written for businesses in Germany, so the rules described are German law.
Why vouchers matter before Christmas
The figures from the 2025 Christmas season show how large the window is, and they also show why the voucher works so well within it.
According to the forecast of the German Retail Federation, shoppers spend 263 euros each on average on Christmas presents, 34 euros less than the year before (HDE). Budgets have become tighter, and that is exactly where the voucher is strong: it lets the recipient decide and takes away the giver's risk of getting it wrong. The EY survey of more than 1,000 adults, carried out in mid to late October 2025, comes to the same picture as the retail federation: vouchers and money are the most popular present (EY).
For businesses with a shop or an appointment book there is a second side to this. German retail earns 18.5 percent of its annual revenue in the last two months of the year (HDE). Service businesses often see a similar concentration in their calendar: in December the book is full, and in the first weeks of the new year gaps appear. A voucher shifts part of the demand into exactly those gaps, because it is paid now and redeemed later. How to set up the rest of your pages for the season is covered in the article on preparing your website for the year-end season. This one deals with what that article only touches on: the rules that apply after the sale.
The voucher test
The rule: three years from year end
A voucher is first governed by what the business writes on it, and where nothing is written, by the general law on limitation.
Section 195 of the German Civil Code (BGB) needs one sentence for this: "The standard limitation period is three years." What matters is when it starts. Under Section 199 BGB the period begins "at the end of the year" in which the claim arose, so for a voucher at the end of the year in which it was bought. The consumer advice centre Verbraucherzentrale sums it up for buyers: vouchers without a time limit must be redeemed at the latest by the end of the third year after purchase (Verbraucherzentrale).
The Verbraucherzentrale example makes the calculation tangible: a voucher bought in May 2022 must be redeemed by 31 December 2025. In effect the period is longer than three full years, because it only starts running at the end of the year. For sales in the Christmas season this has a practical consequence: a voucher from the week before the holidays and one from the first week of January are only a few days apart but expire in different years. If you write a specific date on the voucher, you spare the recipient the calculation and yourself the discussion at the counter.
Bought in / on Period starts Redeemable until
May 2022 31 Dec 2022 31 Dec 2025 Verbraucherzentrale example
12 Dec 2026 31 Dec 2026 31 Dec 2029
4 Jan 2027 31 Dec 2027 31 Dec 2030
Rule: three years, counted from the end of the year of purchase
Legal basis: Sections 195 and 199 BGBA date instead of a formula
Shorter periods: only with a reason
Anyone who prints a shorter period on a voucher is, as a rule, using a pre-formulated condition and thus standard business terms.
Section 307 BGB applies to them: "Provisions in standard business terms are ineffective if, contrary to the requirement of good faith, they unreasonably disadvantage the other party to the contract with the user." A one-year period has failed against this standard. The Verbraucherzentrale gives the example of an online shop that limited its gift voucher for a purchase of goods to one year, refers to two judgments of the Munich Higher Regional Court (29 U 3193/07 and 29 U 4761/10) and summarises: a one-year validity unreasonably disadvantages consumers. According to its account, the consequence of a period that is too short is that the voucher can be redeemed until the limitation period ends.
Shorter than three years is therefore not ruled out, but it needs a reason. The consumer advice centre in Hamburg names the typical case: a voucher for a service, such as a beauty treatment, may well be limited to one year if wage and other costs are going to rise the following year. For vouchers over a fixed sum of money it expressly does not see this option: in its view, a time limit shorter than three years does not apply to vouchers for a specific sum of money. The difference follows from the price risk. With an amount, the customer bears it, because after a price increase they get less for the same sum. With a firmly promised service, the business bears it.
Scroll table sideways
| Type of voucher | Period that usually holds | Reasoning according to the consumer advice centres |
|---|---|---|
| Value voucher for an amount | Three years from year end or longer | In the view of the Hamburg consumer advice centre, a shorter period does not apply to sums of money |
| Service voucher, for example a treatment | Shorter possible if rising costs justify it | Example from the Hamburg consumer advice centre: beauty treatment limited to one year |
| Voucher for a specific performance | Until the end of the run | Follows from the service itself, according to the Verbraucherzentrale |
| Free promotional voucher | Freely chosen | The customer paid nothing for it |
Two special cases follow from the nature of the thing. Anyone given a voucher for a specific performance can only redeem it during the run of that production; in the view of the Verbraucherzentrale this goes without saying. And vouchers that a business hands out free of charge as part of a promotional campaign may, in the view of the Hamburg consumer advice centre, be limited to any period at all. For courses and fixed dates, the article on promoting events on your website is worth a look: a voucher for a fixed date needs the same details as the registration itself, plus a rule for the case that the date is moved.
Expired does not mean worthless
Value voucher or service voucher
The most important decision before the sale is what the voucher says: an amount or a service. A value voucher does not change its amount.
If individual services have become more expensive in the meantime, the person redeeming it may have to pay the difference, according to the Verbraucherzentrale. A service voucher, by contrast, describes what the recipient gets, and that is what they get. The Verbraucherzentrale explains this with the example of a foot massage: price increases in the meantime do not matter, because the voucher was issued for a service and not for a value. It is different when both are on the voucher, for instance a "foot massage worth 30 euros": if the massage becomes more expensive, the extra amount has to be paid.
Value voucher
An amount, redeemable across your whole range. Easy to sell and flexible for the recipient. Rising prices eat into the amount. In the view of the Hamburg consumer advice centre, a period below three years does not hold here.
Service voucher
A described service, such as a treatment or a place on a course. More personal than an amount, but with a price risk for the business. A shorter period can be justified if costs are foreseeably rising.
Date voucher
A place at a specific event or on a fixed course. Validity follows the date. The page says what applies if it is cancelled or postponed.
If you raise prices at the turn of the year, make that decision before larger numbers of service vouchers are sold in December. How to announce a price change without annoying regular customers is shown in the article on communicating price increases. Amount or service: a voucher is, as a rule, transferable, so another person can redeem it too. The Hamburg consumer advice centre classifies it as a small bearer instrument under Section 807 BGB, which entitles anyone who holds it to claim on it. A name on the voucher is therefore a friendly gesture, but not a lock. If a service is recognisably tied to a particular person, that belongs visibly on the page and not in the small print.
Partial redemption and the balance
The recipient comes in with a value voucher and buys for less than it is worth. What happens to the rest is not expressly regulated by statute: "Such partial redemptions are not regulated by law", writes the Verbraucherzentrale.
According to its account, a voucher can be redeemed in several steps if this is reasonable for the retailer and does not mean a loss. The remaining amount is then noted on the old voucher or handed over as a new credit note. The customer, however, has no right to a cash payout of the remaining sum (Verbraucherzentrale). For the business this means: partial redemption is not a concession but the normal case, and it needs a clean process.
- Every voucher carries a unique number assigned at the sale, not a sequential number that is easy to guess.
- At redemption, the amount redeemed is recorded with the date against that number, not only on the paper the customer brings along.
- The balance keeps the redemption deadline of the original voucher instead of starting a period of its own; this way every number stays linked to a single purchase.
- The customer receives a receipt for the balance, on paper or by email, with number, remaining amount and redemption deadline.
- The voucher page says in advance that balances are kept. That answers one of the most common questions before the purchase.
Voucher G-2026-4K7Q
Sold on 12 Dec 2026
Type value voucher
Original value 50.00 euros
Redeemed 3 Feb 2027 32.00 euros
Balance 18.00 euros
Redeemable until 31 Dec 2029
Cash payout not provided, the balance stays redeemableSingle or multi-purpose: the VAT question
In Section 3 of the German VAT Act (UStG) the law distinguishes two kinds of vouchers, and the distinction decides when VAT arises.
First, the law rules out what is not a voucher in this sense at all: "Instruments that merely entitle the holder to a price reduction are not vouchers within the meaning of sentence 1" (Section 3 subsection 13 UStG). A discount coupon for the next purchase is therefore not covered. A single-purpose voucher exists when, at the time of sale, it is certain where the service is supplied and which tax is due on it (Section 3 subsection 14 UStG). In that case the transfer of the voucher counts as the supply itself. VAT therefore arises with the sale in December and not only with the redemption in spring.
If the tax due is not certain at the time of sale, it is a multi-purpose voucher (Section 3 subsection 15 UStG). Then only the actual supply at redemption is subject to VAT, while the sale of the voucher is not. This typically concerns value vouchers for a range that includes services with different tax rates, because at the time of sale it is open what the amount will later be spent on. A service voucher for a specific treatment in your own salon, on the other hand, is often a single-purpose voucher. The classification depends on the individual case: on the range, on the place of supply and on what the voucher says.
Scroll table sideways
| Feature | Single-purpose voucher | Multi-purpose voucher |
|---|---|---|
| Requirement under Section 3 UStG | Place of supply and tax due are certain at the time of sale | Place or tax is not yet certain at the time of sale |
| VAT arises | With the transfer of the voucher, i.e. at the sale | Only at redemption, the sale itself is not subject to it |
| Typical example | Voucher for a specific treatment in your own salon | Value voucher for services with different tax rates |
| What the bookkeeping needs | Date of sale, service, tax rate | Date of sale, date of redemption, service actually redeemed |
Your tax adviser settles the classification
What belongs on the voucher page
The page almost follows from the rules. It answers four questions before anyone calls: what kind of voucher is it, how long is it valid, how is it redeemed and how does it reach the recipient?
Every answer that is missing is given on the phone in December, and every one that stays unclear comes back in spring as an argument at the counter. For salons and studios, the link to the price list pays off: if you present services and prices in your salon clearly, every service voucher can point to a described service. In hospitality, the menu on the restaurant website shows what an amount will cover. The voucher page itself is an ordinary subpage that you create in the editor like any other.
- Type of voucher: amount or described service, for services with a link to the service description
- Validity as a rule on the page and as a specific date on every single voucher
- Redemption: where, how, whether an appointment is needed, whether partial redemption is possible and what happens to the balance
- Transferability: that the voucher can be passed on, and any exceptions for personal services
- Ordering: form, payment, delivery and the last order day on which shipping before the holidays is still realistic
- Prices as final prices without asterisks, as with any other price information on your website
- Conditions in full sentences, linked from the order form and as easy to reach as the imprint and privacy policy
1. The voucher can be redeemed until the date stated on it.
The period ends three years after the end of the year of purchase.
2. It can be redeemed in several steps. The balance is kept
until the same date and is confirmed in writing.
3. A cash payout is not provided.
4. The voucher is transferable.
5. Service vouchers apply to the described service,
regardless of later price changes.
6. If lost, a voucher not yet redeemed can be blocked and
reissued against proof of purchase.
This template is no substitute for legal advice in the individual case.Ordering does not require an online shop. Many businesses sell vouchers through an order form with payment by bank transfer or on collection; how that works without a shopping cart is described in the article on showing products without an online shop. What matters is that the form asks for what the voucher needs, meaning amount or service, delivery method and the desired text, and nothing more. The article on contact forms that capture enquiries cleanly fits here. If consumers order and pay for the voucher entirely through the website, this is, as a rule, a distance contract. Which information then belongs on the page is covered in the article on the right of withdrawal and the withdrawal button.
As a PDF by email
Fast and still possible shortly before the holidays. The voucher carries number, amount or service and the redemption deadline, so it works just as well printed out as on a phone.
By post
Makes the strongest impression as a present but needs lead time. The page names the last order day for shipping before the holidays and is adjusted again afterwards.
Collection on site
Brings the buyer into the business and saves shipping. The page names the collection times, including those between Christmas and New Year.
Records: who redeemed what
For the business, a voucher sold is an open obligation until it is redeemed or time-barred.
Anyone who wants to keep track keeps a voucher register, and that does not have to be dedicated software: a table with one line per number is enough for many small businesses. It answers the questions asked later, by the customer at the counter, by the tax adviser and, if it comes to that, in court: when was the voucher sold, how much of it is still open, and until when is it valid? How long these records have to be kept and how open vouchers appear in the books also belong in the conversation with your tax adviser.
Number Sold Type Classification Value Open Valid until
G-2026-4K7Q 12 Dec 2026 value per adviser 50.00 18.00 31 Dec 2029
G-2026-8MPA 15 Dec 2026 service per adviser haircut open 31 Dec 2029
G-2027-2HXD 4 Jan 2027 value per adviser 30.00 0.00 31 Dec 2030The remaining amount can then be noted on the old voucher or handed over in the form of a new credit note.
Timeline to mid-November
- Early October: decide on the types of voucher, meaning amount, service or both, and the list of services sold as vouchers.
- Mid-October: settle the classification as single or multi-purpose voucher and the bookkeeping with your tax adviser.
- Late October: write the voucher conditions, fix validity as a date, word the balance rule and transferability.
- Early November: publish the voucher page and order form and run through a test order from a phone.
- Mid-November: link the page from the home page and the navigation and enter the last order day for postal delivery.
- In December: keep the voucher register daily and confirm orders on the same day.
Mid-November is not a random date. If you also want to sell vouchers to companies, for instance as a gesture for employees or business partners, you do better to approach these customers before December and give them an ordering route of their own with an invoice; how that looks next to the offer for private customers is shown in the article on private and business customers on one website. If you close between Christmas and New Year, say on the voucher page how orders are handled during that time. What that looks like on the website is shown in the article on closing over Christmas and New Year. And printed vouchers or notices in the shop can lead straight to the conditions via a QR code, as described in the article on QR codes in offline advertising.
Six mistakes on voucher pages
- "Valid for one year" on a value voucher, exactly the period that the Munich Higher Regional Court, as the Verbraucherzentrale reports, found unreasonable
- No statement on validity at all, so every redemption turns into a calculation at the counter
- "No partial redemption" as a blanket rule, although a receipt for the balance settles the question for both sides
- "Not transferable" on a voucher bought precisely to be given away
- A service voucher without a precise description of the service, so that after a price change nobody knows what it covers
- A voucher page that still shows last year's final order day in January, a clear case for a regular website maintenance routine
The first three mistakes cost money, the last three cost trust. Both groups have the same cause: the voucher is thought of as an advertising tool and not as a contract that applies for years. The questions asked about it again and again also belong on an FAQ page with the questions customers really ask. There they are answered properly once and do not have to be answered anew every week before the holidays.
What counts in the end