- 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.
Latest Posts in "Germany"
- VAT Treatment of Online Events: Place of Supply, Exemptions, and Recent Administrative Guidance
- Germany Clarifies Input Tax Deduction Rules for Small Businesses Transitioning to Standard Taxation
- BFH Ruling on Average Rate Taxation Under § 24 UStG: New Application Guidelines from BMF
- New E-Invoice Rules: Mandatory Validation and 8-Year Storage of Validation Reports in Germany
- Germany Updates FAQs on Mandatory E-Invoicing: Key Clarifications and Transitional Provisions Explained













