What might be considered "atypical" supplies for VAT purposes?

The choice referring to vouchers or fundraising events with special VAT considerations is considered "atypical" supplies for VAT purposes because these scenarios can involve unique tax treatment or exceptions under VAT legislation. Vouchers, for instance, can have specific rules around their issuance and redemption that differ from standard retail transactions. Similarly, fundraising events may have particular VAT implications depending on the nature of the event, the goods or services provided, and how proceeds are handled.

Everyday retail products, regular professional services, and bulk goods for wholesale represent typical supplies that generally follow standard VAT rules without special provisions. These categories are common in business transactions and their VAT treatment is well established. This distinctiveness of options like vouchers and fundraising events, in terms of having unique regulatory and compliance requirements, makes them atypical compared to more conventional supplies.