The German Federal Ministry of Finance (BMF) recently commented on the VAT implications from 2021. In principle, a delivery is deemed to be exported at the beginning of the transport. The BMF clarifies that deliveries of goods with transport beginning before 01.01.2021 are still tax-exempt as intra-Community deliveries as long as the entrepreneur does not prove that the border crossing took place after 31.12.2020. In this case, there is no intra-Community supply, but an export.
Source: js-steuerberater.de
Latest Posts in "Germany"
- VAT in Germany – A comprehensive up to date guide
- Germany Publishes Second GoBD Update to Align with E-Invoicing
- Digital Marketplace Not Deemed NFT Seller for VAT: Lower Saxony Court Decision
- Reduced VAT Rate on Wood Chips as Firewood Clarified by BMF Letter Dated July 15, 2025
- BGH Ruling on VAT Evasion in Ticket Resale: Determining Entrepreneurial Responsibility
