Germany Overview of the changes in VAT law for 2023 22 December 2022120 views1 min read For 2023, the legislator introduces numerous changes to the VAT law. Our current newsletter provides you with a brief overview of these changes. Source: KMLZ Bookkeeping Deduction (input tax credit) Exemption Intra-Community Transactions Liability (reverse charge/withholding) Rate Reporting / Compliance Taxable person VAT treatment of “market fees” of a producer cooperative Lump sums for material withdrawals (own consumption) 2023; Temporary application of the reduced VAT rate for restaurant and catering services
