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
