- The official VAT manual for 2022 is now available online.
- It includes all necessary current regulations for VAT, such as the VAT Act, VAT Implementation Ordinance, VAT Application Decree, VAT System Directive, and excerpts from other relevant legal texts and BMF letters.
- The Federal Ministry of Finance publishes the official VAT manual annually in printed form and also offers a digitally formatted version.
- The manual is useful for VAT-related consultations and can serve as a tool for arguing with tax authorities.
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.
