Highlights
- Coalition agreement: Not too bad – from a VAT perspective – modernise VAT (e-invoicing, reverse charge and import VAT)
- Fuel Cards – Draft of a Circular from German Ministry of Finance (C-235/18)
- Germany will NOT be ready to implement the IOSS for imports on 1 Jul 2021, but only on 1 Jan 2022
- Sample of the forms in the VAT pre-registration and pre-payment procedure for the calendar year 2022
- Non-EU travel agents excluded from TOMS as from 1 January 2022
Circular
- Fuel card sales – draft of a new BMF letter
- Fuel Cards – Draft of a Circular from German Ministry of Finance (C-235/18)
Deduction
- Council Implementing Decision: No VAT deduction if more 90% of goods/services are used for private purposes till Dec 31, 2024
- Federal Fiscal Court: Input VAT on the acquisition of the authorization to use the supplier’s sales areas to market their own products
- Invoicing requirements for input VAT deduction
- Supreme Court of Germany released the decision regarding the input tax claim appeal for retail sales
ECJ
- ECJ C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied
- ECJ C-373/19 (Dubrovin & Troger – Aquatics) – Decision – No VAT exemption for Swimming lessons
- ECJ C-45/20 and C-46/20 (Finanzamt N) – Decision – Input VAT, allocation of mixed used purchases to the business
- ECJ C-596/21 (Finanzamt M) – Questions – Right to deduct VAT in case of Tax Evasion in a prior transaction
- ECJ: VAT on entire amount of brokerage commission payable immediately even if fee is paid in instalments
- Flashback on ECJ Cases – C-440/12 (Metropol Spielstätten) – Regulation of a Member State subjecting the operation of low-price slot machines to VAT and…
- Flashback on ECJ Cases – C-453/15 (A and B) – Place of supply of greenhouse gas emission allowances is where the customer is established
- Flashback on ECJ Cases – C-58/09 (Leo-Libera) – Exemption for games of chance may only apply to certain games of chance and money
- Flashback on ECJ Cases – C-616/15 (Commission v Germany) – No umbrella exemption to independent groups of persons whose members only practice…
E-Commerce
- Error in OSS notification via BZSt: Background and ToDo’s
- Germany will NOT be ready to implement the IOSS for imports on 1 Jul 2021, but only on 1 Jan 2022
- Germany highlights slow IOSS adoption
- OSS declaration deadlines: Submission of OSS declarations late due to BZSt error – What to do?
- OSS declaration via BZSt failed: information in the declaration not plausible
- The OSS registration and its stumbling blocks: Indication of foreign warehouses mandatory for successful transmission of the OSS declaration
E-Invoicing/Real Time Reporting
- Germany e-invoicing as soon as possible – new government
- Germany intends to introduce a countrywide CTC model
- Germany Steps Closer to Introducing Continuous Transaction Controls
- Governmental agreement: Introduction of electronic reporting system and support for the definitive VAT regime
- Qualified electronic signature and electronic data interchange (EDI); Adaptation of the VAT decree (UStAE) to the Trust Services Act (VDG) and the repeal of the…
- VAT assessment of the publisher’s share
Exemption
- Confirmation procedure for VAT-free teaching services
- Changes in VAT exemption for transport related to export (reference to ECJ Case C-288/16)
- (New) Federal Ministry of Finance draft on VAT exempt cost sharing groups – it’s Christmas time!
- Germany MOF Releases Court Decision Explaining VAT on Intensive Care Services
- Medical service of the health insurance: Expert activity is not VAT-exempt
- Postponed: warranty commitments granted for remuneration as insurance transaction
- Revocation of a waiver to a VAT exemption on real estate transactions
Fiscalization
- Fiscalization in Germany
- Retention of invoices; electronic or computerized point of sale systems or cash registers
- Storage of invoices; Fulfillment of sales tax requirements for electronic or computerized cash register systems or cash registers
German Coalition agreement
Interest
Invoicing
Liability
- Council Implementing Decision: Germany authorized to apply Reverse Charge on Trading of Emission Allowances
- Different VAT rules within the EU (importation of goods)
Other
- European Commission urges Germany to allow for automated exchange of information related to call-off stock arrangements
- EU Infringement: Germany – Automated exchange with other Member States of certain information related to the application of VAT legislation
- Federal Ministry of Finance: Warning notices will be subject to VAT from 01.11.2021 onwards
- German VAT Cut Unleashed $39 Billion Spending Spree
- How non-resident landlords in Germany can prepare for VAT rule changes
- Income Tax Credits for Consumer Services: A Tool for Tackling VAT Evasion?
- Sale of admission tickets for events, non-objection regulation
- Transfer of the company property to the previous subsidiary as part of the termination of the tax group as a business sale
- Update on the VAT treatment of recharging electric vehicles
- Update on the VAT treatment of recharging electric vehicles (e-charging)
- VAT measures related to the July 2021 flood disaster; Extension until December 31, 2021
Rate
- Food served without tray taxed at reduced VAT rate, with tray at standard rate
- German court decisions about reduced VAT rate for music events
- Germany VAT rate cut boosted household spending
- Reduced rate for taxable imports of collector coins
Refund
Reporting
- Sample of the forms in the VAT pre-registration and pre-payment procedure for the calendar year 2022
- Sample of the VAT return for 2022
- VAT declaration (Germany) in Microsoft Dynamics
Taxable Amount
Taxable transaction
- VAT free donation of products related to the flood relief has been extended to 31.12.2021
- VAT fully chargeable at the time a supply is carried out – even in the case of instalment payments
- VAT treatment of the publisher’s share – Federal Ministry of Finance’s letter of 14 October 2021
TOMS
- Non-EU travel agents excluded from TOMS as from 1 January 2022
- MOF publishes comprehensive guidance on VAT treatment of travel services
- News on EU VAT registrations for UK tour operators
VAT Registration
