VATupdate
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Changes to the input VAT refund procedure from 1 January 2020

This German Ministry of Finance (BMF) guidance provides understanding on the VAT changes in the input VAT refund procedure from 1 January 2020 as a result of the law on further fiscal support for electromobility and the amendment of other tax provisions of 12 December 2019 in the VAT Application Decree

Source: KPMG Germany