The Federal Ministry of Finance (BMF) has published two letters on one day on the question of donations in kind by entrepreneurs to aid organizations and other customers: a letter which deals in a general way with donations in kind and which supplements the sales tax application decree (UStAE) ( hereinafter referred to as “first letter”), as well as a temporary letter on donations in kind from retailers to tax-privileged organizations during the period from March 1, 2020 to December 31, 2021 (“second letter”).
Source: michaelamerz.org
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
