Germany Draft Annual Tax Law 2020: implementation of the EU VAT e-commerce package, extend the VAT reverse charge to telecommunication services for resellers 23 October 2020112 views1 min read Also included: Clarifications regarding the retroactive correction of invoices and of rebates and refunds in a supply chain Source Orbitax E-Commerce / Electronic services Liability (reverse charge/withholding) VAT exemption for intra-Community supplies: German Federal Ministry of Finance comments on questions of doubt German conflict on EU ecommerce VAT package as marketplace VAT liability remains
