The low-tax phase came to an end on 31 December 2020 and the Annual Tax Act 2020 includes a number of VAT changes. Some of them will take effect on 1 July 2021 (e.g. implementation of the e-commerce package).
1 Back to 19% and 7% as from 1 January 2021
2 BREXIT – Expiry of the transitional period on 31 December 2020
3 MOSS transforms into OSS as from 1 July 2021
4 Distance sales as from 1 July 2021
5 Distance sales from third countries as from 1 July 2021
6 Fictitious chain transaction for supplies via electronic interface (e.g. online marketplace) as from 1 July 2021
7 Expiry of relevant non-objection regulations
8 No official written confirmation of foreign VAT IDs by Federal Tax Office as from 1 January 2021
9 Extended submission deadline for annual VAT returns 2019 until 31 August 2021
Source: kmlz.de
