German VAT new intra-communinty exemption

Sat 16th Mar 2013

The German VAT office (BMF) has provided new simplifications on the intra-communicty supply of goods and German VAT treatment.  This will apply from 1 April 2013.

Under the EU-wide VAT rules, sales of goods across EU borders are treated as VAT exempt dispatches (sales) and arrivals (purchases) by businesses to reduce the number of situations where companies have to EU non-resident VAT register in other countries.

The new rules widen the scope of the exemption for German dispatches, provided there is consent from the Member State of arrival and departure.

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