Germany VAT fully chargeable at the time a supply is carried out – even in the case of instalment payments 06 November 2021
Germany Postponed: warranty commitments granted for remuneration as insurance transaction 04 November 2021
Germany ECJ: VAT on entire amount of brokerage commission payable immediately even if fee is paid in instalments 04 November 2021
Germany Germany MOF Releases Court Decision Explaining VAT on Intensive Care Services 02 November 2021
Germany VAT measures related to the July 2021 flood disaster; Extension until December 31, 2021 29 October 2021
Germany Qualified electronic signature and electronic data interchange (EDI); Adaptation of the VAT decree (UStAE) to the Trust Services Act (VDG) and the repeal of the Signature Act (SigG) 29 October 2021
Germany VAT treatment of the publisher’s share – Federal Ministry of Finance’s letter of 14 October 2021 29 October 2021
Germany VAT free donation of products related to the flood relief has been extended to 31.12.2021 28 October 2021
European UnionGermany ECJ C-324/20 (Finanzamt B) – Decision – Tax point for one-off services is when the services are supplied 28 October 2021
Germany OSS declaration deadlines: Submission of OSS declarations late due to BZSt error – What to do? 27 October 2021
Germany The OSS registration and its stumbling blocks: Indication of foreign warehouses mandatory for successful transmission of the OSS declaration 23 October 2021
Germany OSS declaration via BZSt failed: information in the declaration not plausible 23 October 2021
European UnionGermany ECJ C-373/19 (Dubrovin & Troger – Aquatics) – Decision – No VAT exemption for Swimming lessons 21 October 2021
European UnionGermany Flashback on ECJ Cases – C-616/15 (Commission v Germany) – No umbrella exemption to independent groups of persons whose members only practice certain specific professions 20 October 2021
European UnionGermany ECJ C-45/20 and C-46/20 (Finanzamt N) – Decision – Input VAT, allocation of mixed used purchases to the business 14 October 2021
Germany Sample of the forms in the VAT pre-registration and pre-payment procedure for the calendar year 2022 12 October 2021