Including
- Amendments to zero ratings and exemptions
- Place of supply for taxable free supplies
- Reduced VAT rate
- Reverse Charge procedure
- Application of TOMS
- Assessment procedure and input VAT refund procedure
- Implementation of ECJ case law on participation in VAT fraud
Source PWC
Latest Posts in "Germany"
- Major VAT Compliance Changes for Companies in Germany Under 2025 Tax Amendment Act Starting 2026
- VAT Margin Scheme: Protection of Legitimate Expectations in Light of Recent BFH and ECJ Decisions
- German Court Rules on Input VAT Adjustment for Repayment by Guarantors in Failed Transactions
- German Court Clarifies Input VAT Adjustment Rules for Repayment by Bank Guarantors
- German Court: Input VAT Deduction Must Be Adjusted After Import VAT Repayment in Insolvency
