While all transport services in connection with exports were previously VAT exempt, this will now only apply to transport services rendered directly to the supplier of the goods or to the customer receiving the goods. This restriction is based on the ECJ judgment of 29 June 2017 in the Case L.Ĉ. (C-288/16)
Source: IVA
Latest Posts in "Germany"
- Webinar MDDP: E-invoicing for SMEs – upcoming changes in Poland, Germany and Belgium (Sept 9)
- VAT Exemption for Online Educational Services: Challenges and Legal Uncertainties
- Understanding Rounding Rules: EN 16931 Standard and German VAT Application Decree
- ECJ to Decide if QR Codes Can Legally Replace Paper Receipts in EU Transactions
- VAT Exemption for Services of a Prevention and Personality Trainer in Schools
