Temporary energy VAT cut introduced with spiking inflation in 2022 is to end 1 March 2024 – 1 month early The German government plans to end the temporary reduction from 19% to 7% for domestic energy on 31 December 2023 have been modified by the
As part of major investment and structural reforms, range of VAT measures now being review in German parliament Germany has launched a major set of investment and innovation bill which includes a set of tax reforms. Having been approved at the end of last month
VAT compliance and reporting rules in Germany Below is summary of the major rules provided under German VAT rules (2005 VAT Act; Umsatzsteuer-Anwendungserlass, UStAE (Application Decree;); and Umsatzsteuer-Durchführungsverordnung, UStDV), plus adoption of EU VAT Directive provisions. Check our country VAT guides for other jurisdictions. VAT Calc’s single platform
Two cases call for loosening of requirements on VAT group rules The European Court of Justice (‘ECJ’) has provided two rulings* on three questions around German VAT Group rules. The outcome means some loosening of the requirements and more clarity. Get our free VAT newsletter
COVID cut from 19% to 7% on restaurants, cafes and catering rolled over until end of 2023 on inflation worries As part of a €65 billion relief measures, including cutting VAT on gas to 7%, German is to extend the COVID-19 cut on hospitality services.
European Commission turns down request to exempt new Gas Levy from VAT – but will work of other solutions The European Commission has today, 16 August 2022, turned down a request from the German Finance Ministry to exempt from VAT a one-off Gas Levy on
Finance Ministry looks to zero-rate VAT on upcoming €1,000 Gas Levy as energy inflation reaches 35.7% Germany’s plan to impose a one-off Gas Levy on its consumers in September to help importers with the rising prices may come with a VAT exemption. The Finance Ministry