Purchasing Viking Points is considered purchasing a voucher that can be traded in for VikingCo products. Issuing vouchers is subject to VAT. In other words, the administration regards these vouchers as a method of payment. From the moment the voucher (i.e. the Viking Points) is used as a method of payment for calling credit, Viking Talk, paid mobile data or paid texts, VikingCo will pay VAT for this. The one giving the voucher, nor the one receiving it have to take further action. The beneficiary of the Viking Points will receive an invoice incl. VAT for the usage (which can fully or partially have been paid using Viking Points). This means the VAT will only be displayed on the invoice after purchasing a product. In other words, from the moment you exchange the Viking Points for a top-up and used them to make a call, pay for mobile data or text, for example.