The European Council has granted approval to Germany, under decision No. COM(2023) 340, to deviate from the EU Directive 2006/112/EC on VAT regulations. This deviation allows Germany to implement mandatory e-invoicing in order to address tax avoidance and enhance tax administration.
Source: globalvatcompliance.com
Latest Posts in "Germany"
- ECJ Confirms Legality of German VAT Apportionment for Hotel Accommodation and Ancillary Services
- Input Tax Deduction for Factoring Services: Mere Receivable Purchase Is Not a Taxable Factoring Service
- VAT Liability on Services Provided by Non-Profit Sports Clubs to Their Members
- VAT Treatment of Coworking Services: Legal Uncertainties and Practical Risks for Operators and Users
- Input Tax Adjustment Required for Unredeemed Trade Credits, Rules Fiscal Court Düsseldorf, 2025
