Category - Germany

Germany

VAT free donation of products related to the flood relief has been extended to 31.12.2021

28 October 2021

European Union Germany

ECJ C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied

28 October 2021

Germany

OSS declaration deadlines: Submission of OSS declarations late due to BZSt error – What to do?

27 October 2021

Germany

Error in OSS notification via BZSt: Background and ToDo’s

27 October 2021

Germany

Will the new German government implement E-Invoicing?

26 October 2021

Germany

Questionnaire for VAT registration of foreign entrepreneurs

26 October 2021

Germany

German guidance for VAT refunds to UK tourists

24 October 2021

Germany

Fiscalization in Germany

24 October 2021

Germany

The OSS registration and its stumbling blocks: Indication of foreign warehouses mandatory for successful transmission of the OSS declaration

23 October 2021

Germany

Update on the VAT treatment of recharging electric vehicles (e-charging)

23 October 2021

Germany

OSS declaration via BZSt failed: information in the declaration not plausible

23 October 2021

European Union Germany

ECJ C-373/19 (Dubrovin & Troger – Aquatics) – Decision – No VAT exemption for Swimming lessons

21 October 2021

European Union Germany

Flashback on ECJ Cases – C-616/15 (Commission v Germany) – No umbrella exemption to independent groups of persons whose members only practice certain specific professions

20 October 2021

Germany

Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?

17 October 2021

European Union Germany

ECJ C-45/20 and C-46/20 (Finanzamt N) – Decision – Input VAT, allocation of mixed used purchases to the business

14 October 2021

Germany

Sample of the VAT return for 2022

12 October 2021

Germany

Sample of the forms in the VAT pre-registration and pre-payment procedure for the calendar year 2022

12 October 2021

European Union Germany

Council Implementing Decision: No VAT deduction if more 90% of goods/services are used for private purposes till Dec 31, 2024

12 October 2021

European Union Germany

Council Implementing Decision: Germany authorized to apply Reverse Charge on Trading of Emission Allowances

12 October 2021

Germany

Medical service of the health insurance: Expert activity is not VAT-exempt

10 October 2021

Germany

Federal Ministry of Finance: Warning notices will be subject to VAT from 01.11.2021 onwards

09 October 2021

Germany

Comment on the BMF draft of an introductory letter on the consignment warehouse regulation (§ 6b UStG)

09 October 2021

Germany

Invoice details: relevant for input VAT deduction

09 October 2021

Germany

Changes in VAT exemption for transport related to export

09 October 2021

Germany

New customs approval codes for goods export

09 October 2021

Germany

Average rate to services provided in the context of an agricultural and forestry business

06 October 2021

European Union Germany

Flashback on ECJ Cases – Joined Cases C-454/12 (Pro Med Logistik) & C-455/12 (Pongratz) – Different VAT rates for two types of passenger transport in principle not contrary to EU law

06 October 2021

Germany

Reduced sales tax rate on entrance fees for a village festival (Judgment BFH 2012)

06 October 2021

Germany

VAT exemption for export deliveries – Establishment of a Federal Foreign Affairs Agency (BfAA)

02 October 2021

Germany

Application of the tax liability of the recipient of the service pursuant to § 13b UStG in the case of VAT groups

02 October 2021

Germany

VAT treatment of warnings in the event of copyright infringements and unfair competition

02 October 2021

Germany

BMF: VAT exemption for universal postal services

02 October 2021

Germany

Germany MOF Explains Services Received by VAT Group Companies

01 October 2021

Category - Germany

VAT free donation of products related to the flood relief has been extended to 31.12.2021

ECJ C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied

OSS declaration deadlines: Submission of OSS declarations late due to BZSt error – What to do?

Error in OSS notification via BZSt: Background and ToDo’s

Will the new German government implement E-Invoicing?

Questionnaire for VAT registration of foreign entrepreneurs

German guidance for VAT refunds to UK tourists

Fiscalization in Germany

The OSS registration and its stumbling blocks: Indication of foreign warehouses mandatory for successful transmission of the OSS declaration

Update on the VAT treatment of recharging electric vehicles (e-charging)

OSS declaration via BZSt failed: information in the declaration not plausible

ECJ C-373/19 (Dubrovin & Troger – Aquatics) – Decision – No VAT exemption for Swimming lessons

Flashback on ECJ Cases – C-616/15 (Commission v Germany) – No umbrella exemption to independent groups of persons whose members only practice certain specific professions

Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?

ECJ C-45/20 and C-46/20 (Finanzamt N) – Decision – Input VAT, allocation of mixed used purchases to the business

Sample of the VAT return for 2022

Sample of the forms in the VAT pre-registration and pre-payment procedure for the calendar year 2022

Council Implementing Decision: No VAT deduction if more 90% of goods/services are used for private purposes till Dec 31, 2024

Council Implementing Decision: Germany authorized to apply Reverse Charge on Trading of Emission Allowances

Medical service of the health insurance: Expert activity is not VAT-exempt

Federal Ministry of Finance: Warning notices will be subject to VAT from 01.11.2021 onwards

Comment on the BMF draft of an introductory letter on the consignment warehouse regulation (§ 6b UStG)

Invoice details: relevant for input VAT deduction

Changes in VAT exemption for transport related to export

New customs approval codes for goods export

Average rate to services provided in the context of an agricultural and forestry business

Flashback on ECJ Cases – Joined Cases C-454/12 (Pro Med Logistik) & C-455/12 (Pongratz) – Different VAT rates for two types of passenger transport in principle not contrary to EU law

Reduced sales tax rate on entrance fees for a village festival (Judgment BFH 2012)

VAT exemption for export deliveries – Establishment of a Federal Foreign Affairs Agency (BfAA)

Application of the tax liability of the recipient of the service pursuant to § 13b UStG in the case of VAT groups

VAT treatment of warnings in the event of copyright infringements and unfair competition

BMF: VAT exemption for universal postal services

Germany MOF Explains Services Received by VAT Group Companies

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