info@vatlive.com

Category archive: German VAT

ECJ rules on German services fiscal neutrality question

The European Court of Justice (ECJ) has ruled that European tax authorities should provide equal VAT treatments to providers of similar services  to key customers even where those providers may otherwise generally provide services with differing terms. German VAT on taxi services The two, linked cases concerned the VAT treatment differences between licensed taxi operators …

German VAT on intermediary discounts

The European Court of Justice (ECJ) has provided guidance on situations where an intermediary provides a discount on services, and the resulting German VAT treatment. Germany VAT discounts The case in question concerned a German holiday agent (intermediary).  It sold on the holiday packages of tour operators to final customers.  In return, it received a…

German VAT rates on multiple VAT rate supplies

The German Federal Ministry of Finance, Bundesministerium der Finanzen (BMF), has clarified the procedures for German VAT rates on a single supply where there are different VAT rates applicable. Allocation of German VAT on mixed supplies Where a supplier is offering for a single price goods with multiple VAT rates attached, the company must take…

Germany VAT update

A range of German VAT compliance changes are being implemented in the immediate future, including: In accordance with the new EC provision (Quick Reaction Mechanism) for the introduction of the reverse charge on certain goods in the fight against VAT fraud, domestic supplies of B2B gas are to be subject to the reverse charge.  This…

German VAT invoice requirements

Below is a summary of changes to the requirements for German VAT invoices.  This follows the Parliamentary approval of a new Act to implement a range of changes to bring German VAT compliance rules into line with the EU VAT Directive and a number of recent court cases.  The implementation date for these changes will…

Uncertainty of retention period for German VAT invoices

There remains uncertainty as to the progress of the Bill to reduce the period for which companies must retain German VAT invoices. In April 2013, an Act was introduced to reduce the invoice retention period as follows: from 2013 invoices would only have to be held for eight years instead of the current ten years…

German VAT invoice and compliance rules changes

From the 1 June 2013, new German Value Added Tax rules on invoices came into effect following the implementation of the 2nd EU VAT Directive on Invoices.  There were also a range of other changes, including: New German VAT invoice requirements Rules on the place of supply of services for non-taxable activities Changes to the…

German revision of live event ticket sales by organisers

Germany has changed the rules to determine the German VAT place of supply on the sale of tickets to live event by organisers. Change in German VAT event and exhibitions rules Previously, where tickets were sold to individuals (non-taxable persons) by a company, or in the company’s name, that is not the event organiser then…

Germany VAT compliance update

The German VAT authorities have provided details of the latest changes to the German VAT compliance regime. This includes:  Non-resident businesses are still regarded as foreign entities for VAT even if the entrepreneur has a private residency in Germany When the reverse charge is used in German, the invoicing rules will be based on the…

Germany VAT concessions curbed

The German Ministry of Finance has curbed a concession on the German VAT treatment of wholesale cross-border supplies. Reduced German VAT import simplification Currently, supplies from wholesalers to customers across EU borders are zero rated as intra-community supplies.  The customer in the transaction accounts for the VAT in their return on a in/out basis, meaning…

Menu