KMLZ informs about the current status of the VAT rate changes/update of import VAT payment regulation in Germany. In particular interesting is the more or less specific remark that there is a discussion going on whether or not a non-complaint rule for the B2B sector in connection with the change of the VAT rates will be implemented. Such a non-complaint rule could specify that in transactions between taxable persons, the change of the VAT rates may not be applied.
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