Extension of VAT Obligation for Public Law Entities until 2026: Transition Provision Update

• Legal entities under public law have a VAT obligation
• Transition provision extended for two more years until 2026
• This is outlined in section 27 (22a) of the UStG-E

Source: assets.kpmg.com

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.