Germany Retroactive correction of invoices in the case of intra-Community triangular transactions 15 July 2020
Germany Reduction Of Value Added Tax Rates – Practical Impacts for the real estate sector 14 July 2020
European UnionGermany Germany’s Presidency of the Council of the EU publishes its program 09 July 2020
European UnionGermany ECJ C-374/19 (Finanzamt Bad Neuenahr-Ahrweiler) – Judgment – No Right to deduct VAT in case building is only used for exempt transactions 09 July 2020
Germany Mandatory e-invoicing in German Federal Government’s public procurement as of November 27, 2020 08 July 2020
Germany Federal Ministry of Finance: flat rate for splitting up total sales prices in the catering and hotel sector 08 July 2020
Germany BMF: Flat-rate for the distribution of total sales prices in the catering and hotel industry 08 July 2020
Germany Zero-rating for export supply of goods – implementation of recent ECJ case law / evidence in non-commercial travel 04 July 2020
Germany Powder keg VAT group: further exchange of blows between the Federal Fiscal Court Senates 02 July 2020
Germany Businesses have moral obligation to pass on VAT cut to customers: German minister 01 July 2020
Germany Amazon’s Value Added Taxcalculation service oversleeps changes in the law – What are the consequences? 01 July 2020
Germany German Federal Ministry of Finance published the final administrative circular dealing with the VAT rate reduction 30 June 2020
Germany German VAT rate reduction – Second updated draft of an accompanying BMF letter (transitional guidelines) 30 June 2020
Germany Electronic Invoice Germany Forum (ZUGFeRD) 2020 – a German e-invoicing hybrid becomes obligatory 26 June 2020
Germany German VAT rate cut – BMF issued updated draft transitional guidelines on June 23, 2020 25 June 2020
Germany Update on VAT rate reduction: Non-objection rule gives businesses one additional month for implementation of necessary changes 25 June 2020
AustriaBulgariaCyprusCzech RepublicGermanyPolandSaudi ArabiaWorld Summary VAT rate changes per July 1, 2020 24 June 2020
Germany VAT rate reduction – no need to adjust invoices & VAT deduction possible in case the ”old” rate is used in July 2020 (draft) 24 June 2020
Germany Federal Fiscal Court: Correction of an Invoice – Retroactive Effect to the Detriment of the Recipient 22 June 2020