In 2020, as part of the Quick Fixes (implemented to help simplify certain aspects of EU VAT) Article 36a of the EU VAT Directive) was introduced so as to facilitate applying the correct VAT treatment in chain transactions In its‘ long-awaited publication, the German Ministry of Finance (BMF) has now, 3 years later, brought German VAT legislation in line with EU legislation.
Source: meridianglobalservices.com
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