BMF, guidance of 25 April 2023 – III C 2 – S 7116-a/19/10001 :003 As already mentioned in the VAT Newsletter April 2023, the longawaited German Ministry of Finance (BMF) guidance (draft dating from 22 June 2022) has now been published. Section 3.14 VAT Application Decree (UStAE) “chain transactions” has been
amended accordingly with new examples.
Source KPMG
Latest Posts in "Germany"
- e-Invoicing in Germany: Guidelines, Timeline, Scope, Requirements & Format
- Accidental Double Taxation Due to IOSS and § 21a UStG Application on Same Transaction
- Germany Mandates E-Invoicing in EU Languages for B2B Transactions from 2025 to 2028
- German E-Commerce Group Achieves Multi-Country VAT Compliance Post-OSS Suspension with hellotax Support
- VAT Deduction for In-Kind Formation of a GmbH with Car Contribution
