If the stock exchange operator considered the dependent ancillary services provided before July 1, 2021 in the form of IT services as independent services and reported them separately according to VAT and paid this tax amount, no objection will be raised if the input tax amounts from purchased services for these IT services under Appropriately estimated using a permissible distribution key (Section 15 (4) UStG).
This also applies accordingly to IT services to entrepreneurs resident in the rest of the community, for which no VAT was reported due to a lack of taxability in Germany, insofar as these represent an ancillary service to the main service that is actually tax-free according to Section 4 No. 8 Letter e UStG, and under which This is subject to the condition that these IT services were actually treated as subject to VAT in the rest of the community according to the local VAT law and that the domestic stock exchange operator proves this.
Source: datev-magazin.de
Latest Posts in "Germany"
- New Declaration Requirement for Medium-Sized Businesses in Intra-Community Triangular Transactions from 2026
- ECJ Rules VAT Applies to Trading In-Game Assets for Real Money, In-Game Gold Not Exempt
- Admissibility of Input Tax Deduction Without Correct Invoice During Tax Period of Service Receipt
- VAT Liability of Transfer Companies in Corporate Restructuring: BFH Judgment of 20 November 2025
- VAT Liability of Transfer Companies in Corporate Restructuring: BFH Ruling on Social Service Exemption
