In the ninth part of our KMLZ Newsletter series on the Annual Tax Act 2020 we present the innovations concerning the VAT exemptions for supplies to the armed forces. In its currently valid version, the VAT Act provides for VAT exemptions for supplies rendered to NATO troops in accordance with sec. 4 no. 7 letters a and b of the German VAT Act. In addition, there is also a tax exemption based on the NATO Status of Forces Agreement, which is independent of the VAT Act. A VAT exemption for troops of EU Member States and military EU missions has not previously existed.
Source: kmlz.de
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