German VAT invoice and compliance rules changes

Thu 8th Aug 2013

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 ability to deduct input VAT suffered on intra-community acquisitions from Germany
  • Clarification on the definition of non-resident businesses
  • Renewal of the derogations on the exceptions for input VAT deductions for insurance
  • Further options for the use of the VAT reverse charge on passenger transport, gas and electricity supplies
  • An extension of the VAT deductions for international aviation companies