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Germany – Proposed legislative changes to VAT | KPMG | GLOBAL

Germany – Proposed legislative changes to VAT | KPMG | GLOBAL.

October 28:  Draft law in Germany would amend the rules relating to value added tax (VAT) including:
  • The introduction of a “quick reaction” mechanism relating to the reverse-charge mechanism
  • Require monthly filing of preliminary VAT returns in instances involving “shell companies” and “acquired shell companies”

Read an October 2014 report [PDF 320 KB] prepared by the KPMG member firm in Germany:MwST. VAT Newsletter (October 2014)

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