The German legislator has introduced a reverse charge procedure for telecommunication services provided to a company that is itself a reseller of such services (new sec. 13b para. 2 no. 12 of the German VAT Act). The aim is to avoid fraud schemes and the idea came via so-called Voice over IP (= VoIP) systems.
Source: dlapiper.com
Latest Posts in "Germany"
- German E-Commerce Group Achieves Multi-Country VAT Compliance Post-OSS Suspension with hellotax Support
- VAT Deduction for In-Kind Formation of a GmbH with Car Contribution
- Briefing document & Podcast: Germany E-Invoicing B2B Mandate, Timeline and Compliance
- General Court VAT case – T-569/25 (X-GmbH) – Questions – Can good faith be excluded from VAT assessment procedure?
- Emergency Service Provision Exempt from VAT Under § 4 Nr. 14 UStG by StB Michael Seifert
