- The Federal Fiscal Court (BFH) has ruled that wood chips are subject to the reduced tax rate of 7%, as long as they can be considered interchangeable with firewood.
- This ruling applies only to the delivery of wood chips and not to other goods.
- The tax authorities have clarified that the reference to the customs tariff is still a permissible criterion for determining tax rates.
- A transitional regulation was provided for services carried out before January 1st, 2023, allowing entrepreneurs to refer to the standard tax rate without objection.
- This regulation has been extended until December 31st, 2023.
Source Awb-International
