The main objective of the OSS procedure is explicitly to provide taxable persons with a solution that is as lean and unbureaucratic as possible. However, according to information from DATEV, this simplification will not be available in the foreseeable future, at least not for existing registrations. Corrections to supplies and services that were made prior to a taxable person’s use of the OSS procedure should only be taken into account in the procedure where they have been declared initially. In practice, however, this would involve a disproportionately high effort.
Source KMLZ
Latest Posts in "Germany"
- German Court Rules on Input VAT Adjustment for Repayment by Guarantors in Failed Transactions
- German Court Clarifies Input VAT Adjustment Rules for Repayment by Bank Guarantors
- German Court: Input VAT Deduction Must Be Adjusted After Import VAT Repayment in Insolvency
- Direct VAT Refund Claim by Recipient in Supplier Insolvency Approved by Baden-Württemberg Tax Court
- VAT Exemption for Educational Services Expanded and Redefined in Germany from January 2025














