Informative Note

The IVAucher (VAT Voucher)


The IVAucher programme was set up to stimulate private consumption in the sectors worst affected by the economic impact of the COVID-19 pandemic (catering, accommodation and culture). With regard to these sectors, “catering” is used in the broad sense to cover restaurants, cafés, bars and catering companies providing food and beverage services, and “accommodation” refers to hotels and other short-stay accommodation for holidays and business travel. The IVAucher programme makes it possible to accumulate value added tax ("VAT") paid by consumers on transactions within the sectors concerned and subsequently convert it into discounts for use in those sectors.


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