Germany VAT rate for digital media according to § 12 paragraph 2 number 14 sales tax law (UStG) 17 December 2021
Germany Covid-19: German Federal Ministry of Finance extends existing simplification measures on VAT treatment of donations 15 December 2021
Germany Self-employed teachers providing services for schools as freelancers are not VAT exempt 13 December 2021
Germany Invoices: Federal Ministry of Finance on requirement of „customary trade description“ 10 December 2021
Germany Introductory letter to the consignment warehouse regulation according to § 6b of the Value Added Tax Act (UStG) 10 December 2021
European UnionGermany Comments on ECJ C-868/19: Restrictions for partnerships to be controlled companies in VAT groups are inadmissible under EU VAT law 10 December 2021
Germany How to establish a VAT group — New risk for VAT groups that are not based on identical management or domination agreements but merely on directors’ resolutions 10 December 2021
Germany New German Coalition Government announces intention to implement B2B e-invoicing 09 December 2021
CyprusGermany European Commission issues infringement notices to Germany and Cyprus with respect to VAT laws 08 December 2021
Germany 5 major developments in Germany – Looking forward towards what the new Governement will bring 08 December 2021
Germany Transfer of the company property to the previous subsidiary as part of the termination of the tax group as a business sale 05 December 2021
European UnionGermany Flashback on ECJ Cases – C-453/15 (A and B) – Place of supply of greenhouse gas emission allowances is where the customer is established 04 December 2021
Germany Retention of invoices; electronic or computerized point of sale systems or cash registers 03 December 2021
Germany EU Infringement: Germany – Automated exchange with other Member States of certain information related to the application of VAT legislation 03 December 2021
Germany (New) Federal Ministry of Finance draft on VAT exempt cost sharing groups – it’s Christmas time! 03 December 2021
European UnionGermany European Commission urges Germany to allow for automated exchange of information related to call-off stock arrangements 03 December 2021
Germany Food served without tray taxed at reduced VAT rate, with tray at standard rate 03 December 2021
BelgiumEuropean UnionFranceGermanyNetherlands Different VAT rules within the EU (importation of goods) 29 November 2021
Germany Governmental agreement: Introduction of electronic reporting system and support for the definitive VAT regime 26 November 2021
Germany Coalition agreement: Not too bad – from a VAT perspective – modernise VAT (e-invoicing, reverse charge and import VAT) 25 November 2021
Germany Storage of invoices; Fulfillment of sales tax requirements for electronic or computerized cash register systems or cash registers 17 November 2021