- BMF released new forms for vehicle-specific VAT declaration
- Online Access Act requires electronic administrative services
- JStG 2022 allows electronic submission of new vehicle acquisition tax declarations
- New instructions for vehicle-specific VAT declaration created
- New forms introduced for vehicle-specific VAT declaration
- USt 1 B form for vehicle-specific VAT declaration
- USt 1 B form used by private individuals, non-business associations, and entrepreneurs for non-business purposes
- Separate VAT declaration required for each new vehicle
- USt 1 B form not for business acquisitions or non-business entities acquiring for business use
- Business acquisitions reported in VAT advance return and annual VAT declaration forms
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"
- Transitional VAT Rules After Repeal of § 4 No. 4a UStG Effective January 2026
- VAT Exemption for Educational Services: BMF Guidance on § 4 No. 21 UStG Amendments 2025
- German Businesses Urged to Prepare Early for Accelerating E-Invoicing Adoption Before 2027 Mandate
- Germany Publishes Tax Amendment Act 2025 Including Permanent 7% VAT Rate for Restaurants and Increased Support for Charitable Activities
- Germany Launches GEBA: New Voluntary Peppol Addressing Standard for Digital Business Transactions














