- E-invoicing will become mandatory for B2B transactions in Germany starting 2025, with a phased rollout for issuing invoices until 2028.
- Import VAT reforms in 2025 will allow postponed accounting, easing cash flow for importers but requiring updated accounting systems.
- The German government is considering further VAT reforms, including a permanent reduced VAT rate for restaurant food, exemptions for certain activities, and tighter anti-fraud measures.
- Recent court rulings have clarified VAT obligations on membership fees, insolvency input VAT, and rebate payments, emphasizing the importance of timing and transaction nature.
Source: innovatetax.com
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.
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