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"
- Germany Mandates Electronic B2B Invoicing by 2028 with Phased Implementation
- Germany to Introduce 7% VAT Rate for Restaurants from 2026
- German Federal Tax Court Rules on Double RETT Assessment in Share Deal Transactions
- VAT Exemption for Care Services Financed Through Personal Budgets Under German Law
- New VAT Classification for Online Event Services Under German Tax Law
