Sales of paysafecard and VAT taxation


Online shopping is very popular not only because of its convenience, but also often much lower prices than in stationary stores. One of the increasingly popular electronic payment methods are paysafecards. For this reason, the group of their sellers is growing and the problem of settling such sales arises. Is paysafecard sales subject to VAT? How should this type of sale under the value added tax be treated - as a supply of goods or provision of services?

What is Paysafecard?

Paysafecard is a service based on the prepaid system, which consists in electronic purchases with a card with a printed PIN code. When using it, you do not have to enter your details, or even bank or credit card details. Until now, it was enough to enter the PIN code from the card, but now it is sufficient to enter the username and password on the website. You can pay with the paysafecard, or basically with the PINs you have, in many stores or websites, as well as for online games, browser games, MMOs, recreational and arcade games.

Example 1.

Mr. Piotr decided to buy a paysafecard at one of the specified points of sale. He can choose to buy PINs of different values. The purchase is made for cash, and the PIN value is then fully available for online payments. Therefore, when Mr. Piotr makes purchases in online stores, he can use the PIN codes he has as a payment method.

What is subject to VAT?

Taxation of VAT in accordance with Art. 5 sec. 1 point 1 of the Act on tax on goods and services are subject to the paid delivery of goods and the paid provision of services within the territory of the country. Therefore, if the taxpayer performs any of the above activities, it may be obliged to pay VAT.

Goods within the meaning of Art. 2 point 6 of the Value Added Tax Act, there are things and their parts, as well as all forms of energy. However, according to Art. 45 of the Civil Code, only material objects are things. In other words, goods are tangible items that can be traded.


Money, securities and other money substitutes are not considered commodities as long as they function as a means of payment.

VAT and paysafecard sales

With paysafecard, the buyer receives a card with a printed PIN code. It can therefore be concluded that this is a delivery of goods, a card with a PIN code is a tangible item and the seller is paid for it.

The sale of paysafecard consists in the fact that the buyer pays the same amount as the face value of the paysafecard. Consequently, it only exchanges cash for electronic money, so paysafecard is electronic money. One condition that determines whether a sale is subject to VAT is no longer met, as the sale of paysafecard is not subject to payment.

What's more, paysafecard is used to make a payment and therefore acts as a means of payment. The buyer does not buy the card as a good itself, but a card with a specific denomination, which is to be paid. Therefore, the mere issuance (transfer) of electronic money to paysafecard counterparties, which enables payments via the Internet, does not fall within the definition of goods within the meaning of Art. 2 point 6 of the Act on tax on goods and services.

PIN codes replace the monies for which goods and services are customarily purchased. The sale of paysafecard, or rather the provision of PIN codes to contractors with which they make purchases, cannot be equated with a delivery of goods subject to VAT. Such a position was adopted by the Director of the Tax Chamber in Katowice on April 15, 2013 in an individual interpretation (IBPP2 / 443-28 / 13 / KO).

All in all, paysafecard sales are not subject to VAT.


The sale of paysafecard, as it is not subject to VAT, does not require registration with a cash register.

Sales of paysafecard and commission

For the sale of paysafecard, the merchant usually receives a certain commission from the card provider. It should be emphasized that in this case, such a commission is subject to VAT. The sale of paysafecard does not constitute a delivery of goods, so commission is due for the service provided - the paysafecard sales service.

The sale of paysafecard can be classified as a financial intermediation service as it is an exchange of cash for electronic money. Pursuant to Art. 43 sec. 1 point 40 of the VAT Act, services in the field of cash deposits, keeping cash accounts, all kinds of payment transactions, money orders and transfers, debts, checks and bills of exchange, as well as intermediary services in the provision of these services, are exempt from tax. This means that the commission for the sale of paysafecard is exempt from tax on goods and services.

All in all, paysafecard sales are not subject to VAT. However, any commission paid to the seller by the card provider is treated as remuneration for the financial intermediation services provided, which are generally VAT exempt.