New Guidelines for Vehicle-Specific VAT Declaration Forms Released by German Ministry of Finance

• 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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