BMF, guidance of 19 July 2022 – III C 3 – S 7189/20/10001 :001
Following the Law on further fiscal support for electromobility and the amendment of other tax provisions of (German Annual Tax Act 2019) on 1 January 2020, § 4 no. 29 UStG introduced an exemption from VAT for supplies from independent partnerships to their members for direct use in their transactions not subject to VAT due to serving the common good, or exempt from VAT in line with § 4 no. 11b, 14 to 18, 20 to 25 or 27 UStG. In this connection, the previous VAT exemption for independent partnerships in the medical field in line with § 4 no. 14 (d) UStG has also been set aside from 1 January 2020.
Source KPMG
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