BMF, guidance of 1 December 2021 – III C 2 – S 7419/19/10002 :004
In the BMF guidance of 29 January 2021 it was agreed that in the case of travel services provided by companies resident in non-EU countries, and with no permanent establishment in the territory of the Community, § 25 UStG cannot be applied.
This provision on non-objection was initially extended by one year in accordance with the BMF guidance of 29 March 2021 to 31 December 2021.
Now, the provision on non-objection, according to the BMF guidance of 1 December 2021 has been extended by a further year to 31 December 2022.
Source KPMG
