On 1 July 2022 another important change in the tobacco tax sector came into force. Substitutes for manufactured tobacco, which were previously not subject to tobacco tax in Germany, are taxable as from 1 July 2022. This applies, in particular, to liquids for e-cigarettes, the market for which is ever-increasing. Under certain conditions, tobacco tax will be due on these liquids, even if they do not contain any nicotine. Those taxable persons concerned will, consequently, be faced with new challenges.
Source KMLZ
Latest Posts in "Germany"
- Cross-border Care Services and VAT Exemption: BFH Allows Revision on Social Institution Recognition
- No VAT Deduction Despite Formal Invoices When Tax Fraud Indicators Present
- VAT Classification of Online Event Services Revenue – BMF Guidelines
- EU VAT Refund Applications for 2024 Must Be Filed by September 30, 2025
- Draft Tax Amendment Act 2025: Reduced VAT for Restaurants from January 2026
