Germany: Warehouse Deliveries Not VAT-Exempt; Key Recent VAT Developments for Businesses

• The German Federal Fiscal Court ruled that deliveries from a German warehouse were not VAT-exempt intra-community supplies.
• The reason was that the specific customers were not identified at the start of the shipments.
• This decision may impact businesses operating in Germany regarding VAT treatment of such deliveries.

Source: kpmg.com

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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