Germany Starting from January 1st, 2023, only cash registers with a valid TSE may be used. 12 January 2023
Germany Court rules no retroactive correction of invoices for purposes of input VAT deduction 09 January 2023
European UnionGermany Flashback on ECJ Cases – C-453/09 (Commission v Germany) – No reduced VAT rate for live animals/horses 06 January 2023
European UnionGermany Flashback on ECJ Cases – C-539/09 (Commission v Germany) – Own resources accruing from value added tax 05 January 2023
Germany German Law to Implement DAC7 and Adjust Transfer Pricing Documentation Submission Requirements 03 January 2023
Germany Waiver of head physician’s right for future private liquidation subject to VAT 02 January 2023
European UnionGermany Flashback on ECJ Cases – C-31/10 (Minerva Kulturreisen) – TOMS does not apply to the individual sale of opera tickets by a travel agent without a travel service being provided 29 December 2022
Germany EU Sustainability Reporting Standards: EFRAG seeks experts to develop an XBRL taxonomy 28 December 2022
Germany Annual Tax Act 2022: relief for intra-Community supplies / restrictions in the input VAT refund procedure 22 December 2022
Germany Lump sums for material withdrawals (own consumption) 2023; Temporary application of the reduced VAT rate for restaurant and catering services 22 December 2022
Germany Sample of the forms of VAT pre-registration and advance payment procedure for the calendar year 2023 22 December 2022
Germany VAT Application Decree; Changes as of December 31, 2022 (incorporation of case law and editorial changes) 20 December 2022
European UnionGermany ECJ: No VAT liability results from showing VAT on invoices to final consumers (C-378/21 – P GmbH) 20 December 2022