BMF, guidance of 1 April 2021 – III C 3 – S 7340/19/10003 :022
BMF, guidance of 20 April 2021 – III C 5 – S 7420/19/10002 :013
The second stage of the so-called digital VAT package was implemented from 1 April 2021 (respectively from 1 July 2021) by means of the German Annual Tax Act 2020.
Source KPMG
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