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"
- Germany Updates GoBD Rules to Reflect Mandatory E-Invoicing
- Template for VAT Declaration on Individual Vehicle Taxation Released by Federal Ministry of Finance
- VAT in Germany – A comprehensive up to date guide
- Germany Publishes Second GoBD Update to Align with E-Invoicing
- Digital Marketplace Not Deemed NFT Seller for VAT: Lower Saxony Court Decision
