On 16.12.2022, the Annual Tax Act 2022 was passed, which brings with it a number of VAT related changes. In KMLZ VAT Newsletter 58 | 2022 we provided an overview of these changes. Now, we take a closer look at the changes in sec. 4 no. 1 letter b) of the German VAT Act (UStG) regarding the VAT exemption of intra-Community supplies. The justification for the law contains some interesting details. And in this context, we also look at the amendment to sec. 18 para. 9 UStG, which limits the application of the input VAT refund procedure.
Source: KMLZ
