- Foreign entrepreneurs can appoint a fiscal representative in Germany to fulfill their VAT obligations.
- The Federal Ministry of Finance (BMF) has revised the introduction letter issued on May 11, 1999, and added five new sections to the VAT Implementation Guidelines.
- The principles of this letter apply to all ongoing cases, and the previous letter from May 11, 1999, has been repealed.
- The revision takes into account the changes made to Section 22b of the VAT Act, which regulates the rights and obligations of fiscal representatives, effective from January 1, 2020.
Source: datenbank.nwb.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.
