The finance minister of the state of Schleswig-Holstein has given two short information on sales tax on individual questions relevant to practice. Specifically, it is about the VAT entrepreneurial status of the British limited company with the place of management in Germany and the application of the delivery fiction of § 3 Para. 3a S. 1 UStG for B2C sales via electronic interfaces.
Source: awb-international.de
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
