Germany VAT update
Sun 15th Sep 2013
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 will be implemented on 1 September 2013.
- It has been confirmed by German courts that in chain supplies involving non-EU intermediaries, a valid EU VAT number in the territory of the final destination is still required for the zero-rating of the supply