- Germany’s tax authority has issued a new certificate form (USt 1 TG) for determining the recipient’s VAT liability for construction and/or building cleaning services.
- If an in-country entrepreneur regularly provides such services, the recipient is liable for VAT, and this is presumed if the tax office issues a valid certificate confirming this status.
- The certificate is issued upon request, or sometimes automatically if the tax office finds the conditions met, and it can be valid for up to three years.
- If the certificate is revoked or withdrawn, it may no longer be used; however, once issued, the recipient remains liable even if the certificate is not shown to the supplier.
- Further details are in section 13b.3 of the VAT Application Decree, and legal remedy instructions must be added in the appropriate current form.
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.
Latest Posts in "Germany"
- Germany Approves 2026 Tax Bill Introducing VAT Consolidation Option from 2030
- Lower-Cost Insurance Tariff Brokerage Is VAT-Exempt
- Germany Unveils Action Plan Signaling VAT Reporting System and Extended Archiving Rules
- Factur-X and ZUGFeRD, a technical overview
- Germany Approves Draft Annual Tax Act 2026 With Major VAT Grouping Reform
