- Input VAT amounts must be proven with original invoices and import documents for non-EU businesses.
- Non-EU businesses must provide a certificate proving their registration under a tax number.
- Electronic invoices can be submitted via storage media or uploaded to the Federal Portal.
- The tax certificate must follow the USt 1 TN format or a similar digital certificate.
- Changes to the VAT application decree include the addition of electronic invoice definitions.
- Original invoices and import documents can be submitted electronically.
- The rules apply to all open cases and will be published in the Federal Tax Gazette.
Source: datenbank.nwb.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.
Latest Posts in "Germany"
- New E-Invoice Rules: Mandatory Validation and 8-Year Storage of Validation Reports in Germany
- Germany Updates FAQs on Mandatory E-Invoicing: Key Clarifications and Transitional Provisions Explained
- When Is E-Invoicing Mandatory? Exceptions and Voluntary Cases Under German VAT Law
- VAT Remission for Contractors in Reverse-Charge Cases After Incorrect § 13b UStG Application
- Input Tax Deduction Allowed in Year Invoice with VAT Is First Issued, Even for Prior Year Services
