A number of years ago (coincidently, about the same number of years ago that the UK left the EU), Germany decided that under its revised interpretation of VAT law, non-EU tour operators should not be able to rely on the TOMS rules. This means that non EU suppliers who supply travel services within Germany to the person using the service would be required to register for VAT in Germany and account for German VAT on their services. The initial plan was to bring this in in 2021…which became 2022…which became 2023.
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Latest Posts in "Germany"
- Germany 2026 Tax Reform: Permanent 7% VAT for Restaurants, Increased Charitable Allowances
- Germany Releases E-Invoicing Guideline Aligning VAT Law with EU Standard EN 16931
- German MOF Proposes Tax Relief Measures in Draft Tax Amendment Act 2025
- Germany Proposes Permanent VAT Reduction for Restaurant Services in 2025 Tax Amendment Bill
- Webinar MDDP: E-invoicing for SMEs – upcoming changes in Poland, Germany and Belgium (Sept 9)