- The Official VAT Manual 2023 is now available online in digital form
- The website www.bmf-usth.de provides a clear overview of all necessary current regulations for VAT
- The manual includes VAT law, VAT implementation regulation, VAT application decree, VAT system directive, as well as 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 digital version
- The manual is useful for VAT consultation and can serve as a tool for argumentation 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.