- The VAT warehouse regulation (Section 4 No. 4a UStG) and related provisions are repealed as of January 1, 2026.
- A transitional provision allows the old regulation to apply to goods stored in approved warehouses before January 1, 2026, until their removal or until December 30, 2029, whichever comes first.
- After December 30, 2029, all remaining goods are deemed removed from storage for VAT purposes.
- The regulation was abolished due to its low economic significance compared to the high administrative burden.
- In the future, VAT will be incurred at the storage stage rather than upon removal from the warehouse.
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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