The German Ministry of Finance issued a VAT handbook for 2020-21. The current edition of the VAT manual is now available in digital form. At www.bmf-usth.de you will find a clear overview of all necessary current provisions for sales tax.
This includes the sales tax law, sales tax implementation ordinance, sales tax application decree, value added tax system guideline as well as excerpts from other thematically relevant legal texts and BMF letters.
The Federal Ministry of Finance publishes the official manual sales tax edition annually in printed form. It also offers a digitally prepared version. The book is particularly suitable for advice on the subject of sales tax. It also serves as an argumentation aid vis-à-vis the financial authorities.
Source BMF
