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
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