- 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.
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