- The regulations for fiscal representation in Germany have been revised due to legal changes brought about by the JStG 2019.
- Foreign businesses can appoint a fiscal representative in Germany to fulfill their VAT obligations.
- Section 22b of the UStG, which governs the rights and obligations of fiscal representatives, was amended with effect from 1 January 2020.
- Fiscal representatives are now required to submit quarterly VAT returns in addition to the annual VAT return, and to provide a list of the businesses they represent with their respective tax bases.
- A new provision, section 22b(2a) of the UStG, requires fiscal representatives to submit summary reports (ZM) under certain conditions specified in section 18a of the UStG.
Source: datenbank.nwb.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.
