The German Federal Ministry of Finance published a 200 plus page draft bill, including some VAT changes. These changes relate to the VAT treatment of supplies via electronic interfaces (marketplaces, platforms, etc.), imports of low value consignments and new rules for distance sales.
The full article is published on Linkedin: KMLZ
Latest Posts in "Germany"
- Incorrect VAT Statement in Intra-Community Supplies: Taxation Before Quick Fixes and EuG Decision
- German Court: Sports Club Membership Fees May Be Subject to VAT, Input Deduction Limited
- Special Rules for Centralised Clearance (Import) and Import VAT under § 21b UStG from 2026
- ECJ VAT C-409/24 to C-411/24 – Judgment – Reduced VAT Rate Excludes Non-Accommodation Ancillary Services
- New GEBA in Germany: what it is and what it means for electronic invoicing
