Germany From 1 January 2019 tax authorities’ simplification regulation repealed 18 August 201829 views1 min read Source: VATassociation.org Reporting / Compliance European Commission calls on Germany to align its administrative practice regarding cross-border VAT refunds, with EU law Exemption from import VAT under the so-called “Procedure 42” (import VAT in case of a subsequent intra-Community supply)