The current edition of the VAT Manual is now available in digital format.
Next to a smartphone, text: “The Digital Official Value Added Tax Manual 2021 is here!”
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Source: Federal Ministry of Finance
You can find a clear presentation of all the necessary current provisions for VAT at www.bmf-usth.de.
It includes the VAT Act, VAT Implementation Regulation, VAT Application Decree, Value Added Tax System Directive, as well as excerpts from other thematically relevant legal texts and Ministry of Finance circulars.
The Federal Ministry of Finance publishes the Official VAT Manual annually in printed form. Additionally, it offers a digitally processed version. The book is particularly suitable for consulting on the topic of VAT and also serves as a tool for argumentation with the tax authorities.
Source: bundesfinanzministerium.de
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