On 21 December 2022, Germany’s Annual Tax Act 2022 entered into force. The Annual Tax Act 2022 provides for various amendments to the VAT Act, including a zero VAT rate for the supply and installation of photovoltaic systems and the implementation of EU VAT rules on record keeping and reporting obligations for payment service providers (PSPs). The most important new VAT rules are highlighted below.
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Source Deloitte
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