With BMF letter dated October 9, 2020, BStBl I p. 1038, the VAT application decree (UStAE) was amended with regard to changes in the area of intra-Community supplies by the law on further tax incentives for electromobility and amending other tax regulations ( BGBl. I p. 2451) adapted. Following the publication, there was a need for adjustment in order to answer doubts that had arisen in practice.
Source: datev-magazin.de
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