1 Background
With the Eighth Act Amending the German Excise Tax Acts of 24 October 2022 (Federal Tax Gazette 2022 I, 1838), the legislator extended the scope of sec. 13b para. 2 no. 6 of the German VAT Act, with effect from 1 January 2023. Since then, the reverse charge mechanism has also been applicable to the transfer of emission allowances pursuant to sec. 3 no. 2 of the Fuel Emissions Trading Act (BEHG).
2 Transfer of emission allowances pursuant to sec. 3 no. 2 of the BEHG
3 Final invoice for supplies made after 01.01.2023, in case of down payments made prior to 01.01.2023
4 Amendment of a down payment invoice issued before 01.01.2023 if payment is made after 31.12.2022
5 Invoices after 31.12.2022 for supplies made before 01.01.2023
6 Amendment after 31.12.2022 of a down payment invoice issued and paid before 01.01.2023
7 Practical advice
Source: www.kmlz.de
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