- Foreign entrepreneurs can appoint a fiscal representative in Germany to fulfill their VAT obligations.
- The rights and obligations of a fiscal representative are regulated in § 22b UStG.
- The UStAE has been extensively amended by the BMF in relation to fiscal representation.
- The changes apply to all open cases.
Source: haufe.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
