VAT 2023: Important changes at a glance

• the law on the temporary reduction of the VAT rate on gas deliveries via the natural gas network
• restaurant and catering services
• Introduction of a new “0% tax rate” for photovoltaics
• flat-rate input tax amounts
• change in the tax exemption of intra-community deliveries
• exemption for farm workers in agriculture and forestry
• adjustment to the tax exemption for sports clubs
• formal obligations for payment service providers for cross-border payments
• warranty services
• travel services in accordance with Section 25 UStG
• telecommunications services
• airport lounges
• venture capital funds
• blood donation services
• input tax distribution (real estate mixed use)
• ..

Source: haufe.de

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