Draft bill of 11 October 2022
The German Ministry of Finance (BMF) has published the draft bill for a Sixth Regulation on the Amendment of Tax Regulations. This regulation shall also contain VAT-related changes. In particular the following amendments to the German VAT Operating Regulation (UStDV) and the VAT Jurisdiction Regulation (UStZustV) are provided for, and shall enter into effect the day after promulgation:
- Addition to possible documentary proofs relating to the presumption that goods have arrived in the case of intra-Community supplies of goods (§ 17a (2) no. 1 German VAT Application Decree (UStDV))
- Amendment to the modalities for submitting documentary proofs in the refund procedure for traders resident in the rest of the Community territory
- Regulation on the jurisdiction for traders resident outside the territory of the Community who register for the One-StopShop – EU Regulation procedure in another EU Member State (§ 1 (2b) UStZustV)
Source KPMG
