Federal Ministry of Finance has issued a new form (USt 1 TQ) that confirms the service recipient’s status as a reseller of telecommunications services. This certificate is to be limited to a maximum of three years. The service recipient becomes liable for tax if he uses this form, even if he no longer meets the requirements. In the letter, the tax authorities also comment on fiscal unity cases and legal entities under public law, as well as on the application rules for final invoices, progress payments and down payments.
Source: js-steuerberater.de
Latest Posts in "Germany"
- New E-Invoice Rules: Mandatory Validation and 8-Year Storage of Validation Reports in Germany
- Germany Updates FAQs on Mandatory E-Invoicing: Key Clarifications and Transitional Provisions Explained
- When Is E-Invoicing Mandatory? Exceptions and Voluntary Cases Under German VAT Law
- VAT Remission for Contractors in Reverse-Charge Cases After Incorrect § 13b UStG Application
- Input Tax Deduction Allowed in Year Invoice with VAT Is First Issued, Even for Prior Year Services
