Guidance outlining consignment stock provision in accordance with § 6b UStG BMF, guidance of 10 December 2021 – III C 3 – S 7146/20/10001 :002
The Law on further fiscal support for electromobility and the amendment of other tax provisions of 12 December 2019, introduced to § 6b UStG a simplification provision for supplies of goods in a warehouse with the purpose of being called up in the territory of the Community (consignment stock provision for warehouses in accordance with § 6b UStG).
Source KPMG
Latest Posts in "Germany"
- German MOF Proposes Tax Relief Measures in Draft Tax Amendment Act 2025
- Germany Proposes Permanent VAT Reduction for Restaurant Services in 2025 Tax Amendment Bill
- Webinar MDDP: E-invoicing for SMEs – upcoming changes in Poland, Germany and Belgium (Sept 9)
- VAT Exemption for Export Deliveries: Clarification of EU Court’s Anti-Abuse Rulings and Guidelines
- Tax-Free Mediation Services for Online Loan and Bank Account Brokerage by Hidden Intermediaries
