BFH, ruling of 1 February 2022, V R 37/21 (V R 16/19)
This ruling concerns questions on the point in time in VAT law at which VAT arises.
According to the case law of the CJEU and BFH, an agreed instalment payment alone is not sufficient for later generation of VAT at the time the respective instalment is due. Rather, partial supplies must be added, i.e. a service with a “continuous or recurring character”.
Source KPMG
See also
- ECJ C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied
- C-548/17 (Baumgarten Sports) – Periodic commission for placing professional football players not taxed at the time of placement
Latest Posts in "Germany"
- Limits of Legitimate Expectation in Intra-Community Supplies: Proof Requirements for VAT Exemption
- FG Köln Refers Questions on Electronic VAT Refund Applications to the European Court of Justice
- BMF to Update E-Invoice FAQs: New Guidelines for Construction Industry and Down Payments Announced
- Monthly Overview of VAT Conversion Rates 2026 per BMF Letter Dated March 2, 2026
- General Court Upholds Safety-Net Acquisition VAT for Wrong VAT-ID Use, No Double Taxation Violation
