Source BMF
Unofficial translation in English
BMF letter on the VAT treatment of rental and leasing contracts as a supply or other service.
This refers to the judgment of 4 October 2017, ECJ/CJEU case C-164/16 – Mercedes-Benz Financial Services UK. The ECJ concluded that deliveries can only be accepted under strict conditions. This is important from a cash flow point of view, because in the case of delivery, the fee from all agreed leasing rates is taxable at the time of delivery of the goods.
The BMF has now followed the ECJ case law and, by letter of 18 March 2020, amended the VAT application decree to the decision of the ECJ
