VATupdate

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German Tax Authorities published the Regular VAT return applicable for reporting periods starting from 1 January 2023

elow is a synopsis of the changes:

  • Additional lines are added in order to include the 0%:
  • Line 14 – Sales at the reduced tax rate of 0% are to be entered in line 14:
    • A reduced tax rate of 0% only applies to the supply and installation of solar modules to the operator of a photovoltaic system, including the components essential for the operation of a photovoltaic system and the storage devices used to store the electricity generated by the solar modules when the photovoltaic system is on or installed in the vicinity of private dwellings, flats, public and other buildings used for activities of general interest. …..

Source Taxbackinternational

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