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.
Following refusal from European Commission to exempt new Gas Levy from VAT, Germany cuts VAT to reduced 7% from 19% until 31 March 2024 As Germany energy inflation hits 35.7%, the German government has today announced a cutting of the VAT rate on gas from
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
Umsatzsteuererklärung annual declaration for 2021 period extension The annual German VAT return which provides final summaries of a year’s VAT information is generally due by 31 July. This means 2021’s annual return is due by the end of this month, July 2022. However, more time
Payments for digital properties within online games outside scope of VAT The German Federal Tax Court, BFH, has ruled that sales or leasing for consideration of virtual buildings or land is outside the scope of VAT. The case covered the use of the US-based game,
Annual guidance from Ministry of Finance on technical Value Added Tax issues The Federal Ministry of Finance has published the annual VAT book, this one covering 2020/21. Topics covered in this year’s edition include: UStG – German Value Added Tax Act UStDV Value Added Tax rebate
