- The German Ministry of Finance clarified VAT exemption rules for supplies of goods before import.
- The exemption applies to supplies immediately before import and to preceding supplies.
- Goods must not have been imported from a non-EU country into free circulation in Germany at the time of supply.
- For deliveries into or within a customs warehouse to an end-consumer, the exemption applies only under specific conditions.
Source: news.bloombergtax.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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