- The “Seventh Regulation Amending Tax Regulations” introduced several changes to the VAT Implementation Regulation (UStDV), focusing on digitalization.
- An optional electronic settlement certificate was introduced, effective from December 30, 2025.
- The changes aim to further digitalize the input tax refund process for non-EU entrepreneurs.
- Notification of refund decisions will now be provided via data retrieval according to § 122a AO.
- The electronic certificate serves as proof for certain VAT exemptions related to NATO and US entities.
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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