- New invoice requirement: Businesses taxed on a receipts-basis must disclose tax treatment on invoices from 2028.
- Reduced VAT rate: The reduced rate for art and collector’s items is reinstated (excluding rentals) from 1 January 2025.
- Small business tax exemptions: German businesses with domestic turnover under EUR 100,000 (current year) and EUR 25,000 (previous year) can claim exemptions, with provisions for tax-free operations in other EU countries.
- Virtual service provisions: Updated rules for location of virtual service provisions.
- Educational service tax exemptions: Harmonization with EU law.
- Administrative simplifications: Clarifying legal frameworks and streamlining processes, including the elimination of VAT warehouse exemptions by 1 January 2026.
Source: regfollower.com
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.
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