Taxable transactions
- VAT treatment of amusement parks and fun fairs
- VAT payment in the case of “0% financing”
- Provision of operating equipment in the case of leasing: single supply or separate supplies?
- New taxes introduced on online poker and virtual slots affect gambling organizers
- “Rental” of virtual land during online game subject to VAT?
Taxable persons
- Supervisory board members as taxable persons
- MOF guidance updates VAT treatment of supervisory board members
- Federal Ministry of Finance on the taxation of supervisory board members
Place of supply rules
- Ministry of Finance addresses VAT rules related to cultural events
- Update: Place of performance of educational or similar courses
- Change in taxation of events
- Place of taxation of events
E-Commerce/One Stop Shop
- BZSt capitulates before the first OSS report: Taxdoo helps 100 traders for free
- VAT Fraud & Import One Stop Shop (IOSS)
- Despite OSS: Do returns, credits and refunds still need to be reported locally?
- Apply for an IOSS number: How the IOSS registration works
- Distance Sales: OSS procedure and still compulsory registration in other EU Member States?
Taxable amount
Rate
- Federal Fiscal Court rules standard VAT rate applies to composite theatrical event
- Online piano courses are not subject to the reduced VAT rate
Exemption
- Warranty commitments granted for remuneration as insurance transaction
- Tax treatment of warranties clarified by recent German guidance and CJEU decision
- Assessing care and support needs on behalf of Medical Health Service not exempt from VAT
- Bundesfinanzhof: Expert opinions on the need for care of patients for Medical Service of the Health Insurance is not exempt from VAT
Deductibility of VAT
- VAT deduction right of Lux PropCos owning/exploiting German real estate
- European Commission proposes to continue excluding input VAT deduction if private use exceeds 90%
Liability to pay VAT
Registration of taxable persons
- Questionnaire for VAT registration of foreign entrepreneurs
- VAT Fraud & Import One Stop Shop (IOSS)
- Online piano courses are not subject to the reduced VAT rate
- Bavaria: Instructions for companies affected by the flood disaster to reduce the special advance VAT payment
Invoicing & Reporting
- All you need to know about the e-balance sheet in Germany
- QR codes on invoices …. what has globally been implemented?
- QR Code can be used to shorten the receipt!
Technology
Travel Operating Margin
- Overhaul of the provisions of the German VAT Application Guidelines about the VAT treatment of travel services
- MOF publishes comprehensive guidance on VAT treatment of travel services
ECJ Cases raised by Germany
- ECJ C-9/20 (Grundstücksgemeinschaft Kollaustraße 136) – AG Opinion – May a Member State allow to claim input VAT in a different…
- ECJ C-100/20 (Hauptzollamt B) – Decision – In the event of a refund of German electricity tax, there is a right to interest compensation
- ECJ C-406/20 (Phantasialand) – Judgment – Difference in VAT rates at permanent and temporary attractions not in conflict with EU law
- ECJ C-368/21 (Hauptzollamt Hamburg) – Questions – Place of importation for VAT purposes of a means of transport registered in a third country and brought into…
Other
- Plastic Tax in Germany
- Federal Constitutional Court rules interest rate on tax payments unconstitutional
- German interest rate of 6% for tax refunds and tax arrears unconstitutional as of 2014
- Interest of 6% from 2014 unconstitutional
- Per annum interest of 6% on back taxes and tax refunds is unconstitutional from 2014 onwards
- VAT extensions in Germany following severe flooding
- VAT relief for businesses affected by the flood and aid workers
