- If it is uncertain whether the supplier is established in Germany at the time of the service, the customer is only exempt from VAT liability if the supplier proves non-applicability of § 13b via a tax office certificate.
- The supplier must apply for this certificate with their responsible tax office and, if necessary, show that they are established in Germany.
- A new official form, USt 1 TS, has been issued for this certificate.
- The certificate is generally valid for one year, but must be limited to a shorter period if the supplier may stay established in Germany for less than a year.
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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