The requirement of bookkeeping and documentary evidence for the zero-rating of export supplies of goods has been the subject of ongoing discussion in recent years. In its letter of 25 June 2020, the Federal Ministry of Finance declares that the decisions of the ECJ issued in this area in recent years are now to be applied. To this end, it is adapting the German administrative VAT guidelines accordingly. It is also taking this opportunity to make minor adjustments to the rules on the proof of export of goods carried in the personal luggage of travellers.
Source: kmlz.de
Latest Posts in "Germany"
- Flashback on ECJ Cases C-381/97 (Belgocodex) – Member States may withdraw the VAT option for property letting
- Late Filing Penalty for VAT Refund Cases Considered in Discretionary Decision
- Germany Proposes Mandatory Electronic Cash Registers and Digital Receipts by 2028
- No Input Tax Deduction for Tax Advisory Costs in Gifted Limited Partnership Shares
- Germany Proposes Mandatory Electronic Cash Registers to Combat Tax Evasion
