BMF, guidance of 25 April 2023 – III C 2 – S 7116-a/19/10001 :003 As already mentioned in the VAT Newsletter April 2023, the longawaited German Ministry of Finance (BMF) guidance (draft dating from 22 June 2022) has now been published. Section 3.14 VAT Application Decree (UStAE) “chain transactions” has been
amended accordingly with new examples.
Source KPMG
Latest Posts in "Germany"
- Germany Seeks Clear VAT and Transfer Pricing Rules: Advocate General’s Push for Classification
- Legal Remedies for VAT Inspection: What Are Your Options?
- Central Customs Clearance: The New Section 21b UStG and Its Special Provisions from 2026
- Reduced VAT Rate for Nonprofit Integration Projects: Legal Assessment and Competitive Implications
- VAT Implications for Amazon Vine Participants: Reviews in Exchange for Test Products
