Category - Germany

Germany

Registration notification for OSS is available as of 1 April 2021

03 April 2021

Germany

Import VAT Deferral – How it works in Germany

03 April 2021

Germany

Non-taxable grants to non-profit institutions

02 April 2021

Germany

One Stop Shop: registrations possible

02 April 2021

Germany

Germany Publishes Draft Guidance on DAC6 Reporting Requirements

01 April 2021

Germany

Update on e-Invoicing in the German Federal States

01 April 2021

Germany

Circular Letter that Third Country established travel operators may use the TOMS scheme until December 31, 2021

31 March 2021

Germany

Upcoming event: e-Transformation Trends and Xrechnung B2G in Germany

31 March 2021

Germany

German VAT registration requirement for non EU Tour Operators postponed till Dec 31, 2021

31 March 2021

Germany

VAT on donations in kind in the period from March 1, 2020 to December 31, 2021

28 March 2021

European Union Germany

ECJ C-98/21 (Finanzamt R) – Questions – Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities

28 March 2021

Germany

Activities by a non-profit GmbH in favor of its members

28 March 2021

Germany

VAT also on discarded goods?

26 March 2021

Germany

Services between head office and foreign branch may be subject to VAT

26 March 2021

European Union Germany

ECJ C-907/19 (Q-GmbH) – Judgment – Intermediation activities for an insurance company are not VAT exempted

25 March 2021

Germany

No turnover taxation of donations in kind from retailers to tax-privileged organisations from 1 March 2020 to 31 December 2021

23 March 2021

Germany

Input VAT Deduction for Intra-Community Acquisitions and Services – Tense Relaxation

23 March 2021

Germany

From distance sales to one stop shop

22 March 2021

Germany

New form for telecom resellers subject to anti-fraud domestic reverse charge per 2021

20 March 2021

Germany

Input tax reimbursement procedure (§ 18 Abs. 9 UStG, §§ 59 to 61a UStDV); Reciprocity (Section 18 (9) sentence 5 UStG)

20 March 2021

European Union France Germany Italy Poland

European VAT E-invoicing Debate—Will Everyone Follow the Italian Example?

20 March 2021

Germany

2019 Annual VAT return in Germany deadline extended

17 March 2021

European Union Germany

ECJ confirms its case law and perspective on the concept of import VAT (ECJ C-7/20)

16 March 2021

Germany

VET Refund procedure – updated lists of the third countries for which there is reciprocity

16 March 2021

Germany

BMF comments: VAT consequences of the Brexit

15 March 2021

European Union Germany

ECJ C-802/19 (Firma Z) – Judgment – Adjustments of taxable amount; domestic and intra-Community supplies of medicinal products; discounts under health insurance scheme

11 March 2021

European Union Germany

ECJ C-7/20 (Hauptzollamt Münster) – Judgment – VAT on importation arises in the Member State where an obligation imposed by the customs legislation of the EU has not been complied with

03 March 2021

European Union Germany

Flashback on ECJ Cases C-85/95 (Reisdorf) – Right to deduct VAT even if original invoice is lost and other evidence can be produced

27 February 2021

European Union Germany

Flashback on ECJ Cases C-152/02 (Terra Baubedarf-Handel) – 2 Conditions to deduct VAT, transaction took place and invoice is available

27 February 2021

Germany

Federal Fiscal Court: Input VAT allocation for mixed-use buildings

26 February 2021

Germany

Germany to miss postal operators IOSS July 2021 launch

21 February 2021

Germany

Draft Bill ‘Tax Haven Defense Act’ – NOT applicable for VAT & Customs

20 February 2021

European Union Germany Poland

Police dismantle criminal network linked to international VAT fraud trading vegetable oil

20 February 2021

Category - Germany

Registration notification for OSS is available as of 1 April 2021

Import VAT Deferral – How it works in Germany

Non-taxable grants to non-profit institutions

One Stop Shop: registrations possible

Germany Publishes Draft Guidance on DAC6 Reporting Requirements

Update on e-Invoicing in the German Federal States

Circular Letter that Third Country established travel operators may use the TOMS scheme until December 31, 2021

Upcoming event: e-Transformation Trends and Xrechnung B2G in Germany

German VAT registration requirement for non EU Tour Operators postponed till Dec 31, 2021

VAT on donations in kind in the period from March 1, 2020 to December 31, 2021

ECJ C-98/21 (Finanzamt R) – Questions – Input VAT recovery by holding for free services to subsidiaries that perform mostly VAT exempt activities

Activities by a non-profit GmbH in favor of its members

VAT also on discarded goods?

Services between head office and foreign branch may be subject to VAT

ECJ C-907/19 (Q-GmbH) – Judgment – Intermediation activities for an insurance company are not VAT exempted

No turnover taxation of donations in kind from retailers to tax-privileged organisations from 1 March 2020 to 31 December 2021

Input VAT Deduction for Intra-Community Acquisitions and Services – Tense Relaxation

From distance sales to one stop shop

New form for telecom resellers subject to anti-fraud domestic reverse charge per 2021

Input tax reimbursement procedure (§ 18 Abs. 9 UStG, §§ 59 to 61a UStDV); Reciprocity (Section 18 (9) sentence 5 UStG)

European VAT E-invoicing Debate—Will Everyone Follow the Italian Example?

2019 Annual VAT return in Germany deadline extended

ECJ confirms its case law and perspective on the concept of import VAT (ECJ C-7/20)

VET Refund procedure – updated lists of the third countries for which there is reciprocity

BMF comments: VAT consequences of the Brexit

ECJ C-802/19 (Firma Z) – Judgment – Adjustments of taxable amount; domestic and intra-Community supplies of medicinal products; discounts under health insurance scheme

ECJ C-7/20 (Hauptzollamt Münster) – Judgment – VAT on importation arises in the Member State where an obligation imposed by the customs legislation of the EU has not been complied with

Flashback on ECJ Cases C-85/95 (Reisdorf) – Right to deduct VAT even if original invoice is lost and other evidence can be produced

Flashback on ECJ Cases C-152/02 (Terra Baubedarf-Handel) – 2 Conditions to deduct VAT, transaction took place and invoice is available

Federal Fiscal Court: Input VAT allocation for mixed-use buildings

Germany to miss postal operators IOSS July 2021 launch

Draft Bill ‘Tax Haven Defense Act’ – NOT applicable for VAT & Customs

Police dismantle criminal network linked to international VAT fraud trading vegetable oil

Advertisements:

Contact:

Support & Info

Sign up for our newsletter