The German Federal Ministry of Finance (BMF) has issued a statement on the VAT treatment of so-called advance costs in connection with the delivery of livestock to slaughterhouses and so-called marketing fees of producer organizations in the fruit and vegetable sector. The mere passing on of so-called advance costs for these activities to the suppliers of the animals does not lead to an exchange of services. The BMF has adapted the VAT Application Decree (UStAE) following this case law. The principles of the BMF letter apply to all open cases.
Source: bundesfinanzministerium.de
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