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5 Major Developments in Germany

5 Major Developments in Germany


Bad Debts (Relief for Underpaid Sales Invoices)

Composite Supply 

Coronavirus

Customs

DAC7

Deduction (Input Tax Credit)

ECJ (European Court of Justice)

E-Commerce/Electronic Services

E-Invoicing

Environmental Tax

Excise

Exemption

Export

Fixed Establishment

Flat Rate Schemes

Fraud/Tax Evasion

Invoice

Importation

Intra-Community Transactions

Liability (Reverse Charge/Withholding)

Legislative Change

Margin Scheme

One Stop Shop

Place of Supply

Private Use

Quick Fixes

Place of Supply

Rate

Real Estate/Immovable Property

Real Time Reporting/Continuous Transaction Controls

Refund

Registration

Reporting/Compliance

Taxable Amount

Tax Authorities/Penalties

Taxable Person

Tax Point (When the Chargeable Event Occurs)

Taxable Transaction

Territory

TOMS (Tour Operators Margin Scheme)

Triangulation

VAT Group

VAT Identification Number

Vouchers

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