Extension of Non-Objection Rule for VAT Rate on Wood Chip Deliveries in Germany

• The German Federal Fiscal Court (BFH) issued a ruling on April 21, 2022, regarding the value-added tax (VAT) rate on the supply of wood chips.
• The ruling is referenced as V R 2/22 (V R 6/18).
• The non-objection regulation contained in the Federal Ministry of Finance (BMF) letter dated April 4, 2023 (BStBl I S. 733) is extended until December 31, 2023.
• The extension is based on discussions with the highest financial authorities of the states.
• The ruling and extension have implications for the VAT rate applied to the supply of wood chips in Germany.

Source: bundesfinanzministerium.de

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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