A few years ago, advertising agencies discovered the following business model: They purchase a van and equip it with their customers’ advertising imprints. The vehicle is then given to social institutions, clubs, associations or even municipalities “free of charge”. At the beginning of the year, the Bavarian State Tax Office issued a comprehensive statement on the VAT treatment of the provision of advertising vehicles ( decree of January 3, 2023, S 7119.1.1-3/6 St33, NWB FAAAJ-30385 ).
Source: nwb-experten-blog.de
Latest Posts in "Germany"
- Draft Tax Amendment Act 2025: Reduced VAT for Restaurants from January 2026
- Updated VAT Rules for Virtual Events: New Guidance on Supply and Exemptions
- BMF Allows EU Official Languages for Invoice Details in VAT Regulations Update, September 2025
- Federal Fiscal Court Ruling on VAT Exemption for Disability Assistance Services Funded by Personal Budget
- Tax Exemption for Care Services Funded by Personal Budget: Federal Fiscal Court Ruling 2025