Template for VAT Declaration on Individual Vehicle Taxation Released by Federal Ministry of Finance

• New templates for VAT declaration for individual vehicle taxation have been published.
• The Federal Ministry of Finance in Berlin is responsible for this update.
• The update is communicated via email to the top financial authorities of the states.
• The update is related to the VAT declaration for individual vehicle taxation.
• The update is based on the Online Access Act and the Annual Tax Act 2022.
• A new guide for VAT declaration for individual vehicle taxation has been developed.
• New templates introduced include USt 1 B, its annex, and a guide for individual vehicle taxation.
• USt 1 B is for private individuals, non-business associations, and entrepreneurs acquiring vehicles for non-business use.
• A separate VAT declaration is required for each new vehicle acquired.
• USt 1 B is not for entrepreneurs acquiring vehicles for business use or non-business legal entities.

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.

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