Administrative circular on the simplification rule for supplies via (consignment) stocks

As part of the “quick fixes”, a uniform EU simplification regulation, for supplies to other EU Member States via warehouses located there, was introduced with effect from 1 January 2020. In a letter dated 10 December 2021, almost two years after the new sec. 6b of the German VAT Act actually came into force, the German Federal Ministry of Finance (BMF) has now published an introductory circular on this issue, which amends the German Administrative VAT Guidelines. Over 13 pages, the Ministry clarifies questions of doubt for practical handling and now finally also provides more legal certainty. An earlier publication would have been helpful. But as the saying goes, better late than never …

Source: kmlz.de

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