Germany

German call-off stock VAT registration

March 18th, 2017

The German Federal Tax Court (BFH) has ruled that non-resident companies providing call-off stock in German will no longer have to VAT register.  The tax authorities have yet to comment or apply the change. The ruling, FG Hessen, concerned a Spanish company that held stocks with a German customer.  The customer controlled the terms of …


Worldwide

Avalara VAT Reporting content updates 15-02-2017

February 15th, 2017

France: The Tax Authority has just announced changes in the 2017 VAT return; therefore, in this release we have updated the mapping within VAT Reporting in order to reflect these changes. Since France was no longer a blocked country, clients should redeliver their data starting 1/1/2017. This is effective for transactions linked to distance sales …


Germany

German VAT return filing change

December 22nd, 2016

Germany is proposing a range of measures (Bürokratieentlastungsgesetz II) to simplify the VAT compliance burden on small companies. These include: The annual VAT return will be due on 31 July of the year following the reporting year. The current requirement is 31 May. The penalty for missing this deadline will be 0.25% of the taxable …


Germany

German VAT changes

June 30th, 2016

There have been a number of updates to the German VAT compliance regime. These include: It has been confirmed by the Finance Ministry that non-residents may not reclaim via 8th or 13th VAT Directive refunds any input VAT on invoices relating to exports or intra-community dispatches if the conditions for zero-rating have been met. The …


Germany

Germany referred to ECJ travel agents VAT

April 28th, 2016

The European Commission has today referred Germany to the European Court of Justice (ECJ) for its continuing non-compliance with the EU VAT Directive on travel agents. The EC had already sent Germany a reasoned opinion in 2015, which Germany has ignored. Tour Operators Margin Scheme The Directive provides a compulsory Tour Operators Margin scheme (TOMS) …


Germany

German warehouse VAT

January 27th, 2016

The European Court of Justice’s Advocate General (AG) has opined on a VAT treatment of goods held within customs warehouses. Eurogate Distribution GmbH and DHL Hub Leipzig GmbH Eurogate operated a German bonded warehouse to hold non-EU cleared goods destined for export from the EU for its customers. Eurogate failed to record these exports on …


Germany

Germany VAT changes

November 11th, 2015

The Germany VAT Amendment Act for 2015 has been approved by the Bundesrat, and implemented last month. Changes included: Public bodies carrying out commercial activities are deemed to be exempt from VAT below the German VAT registration threshold. This is currently €17,500. Extension of the domestic reverse charge for construction services to include operating facilities …


Germany

German guidance on VAT adjustments

October 11th, 2015

Germany’s Ministry of Finance has provided guidance on the procedures for correcting when too much German VAT been paid. The new decree, based on a court ruling from the Budesfinanzhof, concerns a transaction when the incorrect tax was paid because of the use of an incorrect VAT rate. The court held that the VAT must first be returned …


Germany

Germany Intrastat threshold rise to €800,000

September 20th, 2015

German is to increase its Intrastat arrivals (Eingang) threshold from €500,000 to €800,000 per annum from 1 January 2016. There will be no increase to the dispatches (Versand) threshold of €500,000. Intrastat and movements of goods Intrastat is a reporting requirement for businesses moving goods across EU internal borders – excludes imports or exports. It …