From now, you can find the digital VAT manual 2019/2020 at www.bmf-usth.de. It offers a clear overview of all necessary current VAT regulations.
It contains the VAT Act, the VAT Implementing Regulation, the VAT Application Decree, the VAT System Directive as well as excerpts from other relevant legal texts and letters from the Federal Ministry of Finance.
The Federal Ministry of Finance publishes the Official Value Added Tax Handbook in printed form every year. It also offers a digitally prepared version. The book is particularly suitable for consulting on all aspects of value added tax. It also serves as an argumentation aid to the tax authorities.
Source: bundesfinanzministerium.de
Latest Posts in "Germany"
- VAT Identification Number and Confirmation Request – Revision Admitted for Legal Clarification
- ECJ Rules on VAT Treatment of Mobile App Services Before 2015
- EU Court Rules on VAT Liability for App Store Digital Platform Sales
- ECJ C-101/24 ( XYRALITY) – Judgment – German developer is not liable for VAT on services via an app store
- e-Invoicing in Germany: Guidelines, Timeline, Scope, Requirements & Format