- Obligations for payment service providers for cross-border payments to implement EU Council Directive 2020/284 and intended to combat value added tax (VAT) fraud, particularly in the area of cross-border electronic commerce—effective 1 January 2024
- Zero VAT rate for the supply, import, intra-community purchase and installation of photovoltaic systems, including energy storage units—effective 1 January 2023
Source: KPMG
Latest Posts in "Germany"
- Major VAT Compliance Changes for Companies in Germany Under 2025 Tax Amendment Act Starting 2026
- VAT Margin Scheme: Protection of Legitimate Expectations in Light of Recent BFH and ECJ Decisions
- German Court Rules on Input VAT Adjustment for Repayment by Guarantors in Failed Transactions
- German Court Clarifies Input VAT Adjustment Rules for Repayment by Bank Guarantors
- German Court: Input VAT Deduction Must Be Adjusted After Import VAT Repayment in Insolvency
