Category - Germany

Germany

German FDP calls on Federal Government to introduce e-invoicing system

20 February 2021

Germany

Germany will NOT be ready to implement the IOSS for imports on 1 Jul 2021, but only on 1 Jan 2022

19 February 2021

Germany

ECJ submission from the BFH on “Trick 17” by Vorschalt-Holdings

19 February 2021

Germany

Federal Fiscal Court referral to the ECJ on input VAT deduction by means of an upstream holding

18 February 2021

European Union Germany

ECJ referral: Input tax deduction of a management holding company

18 February 2021

Germany

Central Tax Office: Information on post Brexit input VAT refund procedure

16 February 2021

Germany

Germany Bundestag e-invoice and TNA proposition

16 February 2021

Germany

German Free Democratic Party (FDP) tries to launch a political discussion about a clearance model, combined with broad e-invoicing mandates.

16 February 2021

European Union Germany

Flashback on ECJ cases C-258/95 (Julius Fillibeck Söhne GmbH & Co. KG) – Transport for employees free of charge from their homes to the workplace is not a supply of services

14 February 2021

Germany

Foreign VAT identification number: verification procedure

13 February 2021

Germany

2019 VAT return filing deadline to be extended to 31 August 2021

13 February 2021

European Union Germany

Flashback on ECJ cases C-104/12 (Becker) – Supplies of lawyers’ services do not give that undertaking the right to deduct as input VAT

13 February 2021

Germany

2019 VAT return filing deadline to be extended to 31 August 2021

13 February 2021

Germany

Reverse charge process for telecom company services

11 February 2021

Germany

No longer reverse charge for supplies with installation

08 February 2021

Germany

Federal Ministry of Finance: Special regulations for travel services no longer apply to businesses from non-EU countries

04 February 2021

Germany

VAT on meals in restaurants and bars will remain at the reduced rate of 7% until the end of 2022

04 February 2021

Germany

COVID 7% restaurant VAT rate extended to Dec 2022

04 February 2021

Germany

Tour Operator Margin Scheme for VAT no longer applicable to non-EU travel organizations

02 February 2021

European Union Germany

Tour Operator Margin Scheme for VAT no longer applicable to non-EU travel organizations

01 February 2021

European Union Germany

ECJ partially questions the German practice of company car taxation

31 January 2021

Germany

Reverse charge for telecom services to resellers

31 January 2021

Germany

Non-resident suppliers may be obliged to register for VAT if they supply goods with installation in Germany

30 January 2021

European Union Germany

Comments on ECJ C-288/19 – ECJ questions German practice of company car taxation in part

28 January 2021

Germany

Changes to the content of the German VAT Forms 2021 in SAP Business ByDesign

27 January 2021

Germany

Germany VAT highlights in 2021

21 January 2021

European Union Germany

ECJ C-288/19 (QM) – Judgment – Definition of short term hiring of vehicles, company car provided to an employee is not a service provided for consideration

20 January 2021

European Union Germany

Flashback on ECJ Cases C-497/09 (Bog & Others) (Joined case with C-499/09, C-501/09, C-502/09) – Composite supplies – VAT treatment of foods supplied for immediate consumption

16 January 2021

European Union Germany

Flashback on ECJ cases C-44/11 (Deutsche Bank) – No Exemption for transactions relating to the management of securities-based assets (portfolio management))

15 January 2021

Germany

Exemption of sec. 4 no. 13 German VAT Act contrary to EU law – a slap in the face of residential property owners

14 January 2021

Germany

Temporary reduced German VAT rates are back to normal in 2021

14 January 2021

Germany

Medical telephone consultations through „health coaches” exempt from VAT

13 January 2021

Germany

Delivery of goods after installation or assembly in Germany: in some cases VAT will be payable by the supplier

12 January 2021

Category - Germany

German FDP calls on Federal Government to introduce e-invoicing system

Germany will NOT be ready to implement the IOSS for imports on 1 Jul 2021, but only on 1 Jan 2022

ECJ submission from the BFH on “Trick 17” by Vorschalt-Holdings

Federal Fiscal Court referral to the ECJ on input VAT deduction by means of an upstream holding

ECJ referral: Input tax deduction of a management holding company

Central Tax Office: Information on post Brexit input VAT refund procedure

Germany Bundestag e-invoice and TNA proposition

German Free Democratic Party (FDP) tries to launch a political discussion about a clearance model, combined with broad e-invoicing mandates.

Flashback on ECJ cases C-258/95 (Julius Fillibeck Söhne GmbH & Co. KG) – Transport for employees free of charge from their homes to the workplace is not a supply of services

Foreign VAT identification number: verification procedure

2019 VAT return filing deadline to be extended to 31 August 2021

Flashback on ECJ cases C-104/12 (Becker) – Supplies of lawyers’ services do not give that undertaking the right to deduct as input VAT

2019 VAT return filing deadline to be extended to 31 August 2021

Reverse charge process for telecom company services

No longer reverse charge for supplies with installation

Federal Ministry of Finance: Special regulations for travel services no longer apply to businesses from non-EU countries

VAT on meals in restaurants and bars will remain at the reduced rate of 7% until the end of 2022

COVID 7% restaurant VAT rate extended to Dec 2022

Tour Operator Margin Scheme for VAT no longer applicable to non-EU travel organizations

Tour Operator Margin Scheme for VAT no longer applicable to non-EU travel organizations

ECJ partially questions the German practice of company car taxation

Reverse charge for telecom services to resellers

Non-resident suppliers may be obliged to register for VAT if they supply goods with installation in Germany

Comments on ECJ C-288/19 – ECJ questions German practice of company car taxation in part

Changes to the content of the German VAT Forms 2021 in SAP Business ByDesign

Germany VAT highlights in 2021

ECJ C-288/19 (QM) – Judgment – Definition of short term hiring of vehicles, company car provided to an employee is not a service provided for consideration

Flashback on ECJ Cases C-497/09 (Bog & Others) (Joined case with C-499/09, C-501/09, C-502/09) – Composite supplies – VAT treatment of foods supplied for immediate consumption

Flashback on ECJ cases C-44/11 (Deutsche Bank) – No Exemption for transactions relating to the management of securities-based assets (portfolio management))

Exemption of sec. 4 no. 13 German VAT Act contrary to EU law – a slap in the face of residential property owners

Temporary reduced German VAT rates are back to normal in 2021

Medical telephone consultations through „health coaches” exempt from VAT

Delivery of goods after installation or assembly in Germany: in some cases VAT will be payable by the supplier

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