- Germany will implement a Single-Use Plastics levy covering goods released on the market from 2024.
- The legislation provides an overview of the scope, levy principles, refunds and penalties. The levy will be paid by businesses that place a product in the market for the first time (including distance sales) with first payment to be made in 2025.
- Businesses should quickly evaluate the impact of the new regulation and move into data and process preparations.
Source EY
Latest Posts in "Germany"
- BMF Issues Final Guidance on VAT Exemption for Educational Services Effective January 2025
- Input Tax Deduction Right: Timing, Invoicing, and No Retroactive Deduction (BFH, 2025)
- Germany Clarifies VAT Exemptions for Educational Services, Expands Eligible Providers and Services
- Right to Input VAT Deduction When Invoice Received After Ceasing Domestic Transactions – BFH XI R 17/22
- VAT on Digital Content Voucher Codes: Single-Purpose Vouchers Subject to Tax Upon Transfer in Germany
