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"
- New BMF Letter Clarifies VAT Rules for Company Cars Used Privately by Employees
- Germany Prepares XRechnung 4.0 for EU-Compliant E-Invoicing and Digital VAT Reporting by 2030
- Germany Mulls VAT Hike to 21% Paired With Income Tax Cuts and Grocery Relief
- Six Charged in Germany’s ‘Water into Wine’ VAT Fraud Case Involving Diesel Sales
- VAT Implications of Transferring a Club’s Football Operations to a GmbH with Free Facility Use
