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German issues 2020/21 VAT handbook

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
  • EUStBV Import Value Added Tax Exemption
  • EStAS
  • Latest VAT return and filing procedures

The appendices contain the texts of other regulations to be observed in the 2020 taxation period, in particular the text of Directive 2006/112 / EC (VATSystRL), excerpts from the agreements on tax concessions in the NATO area, including the relevant BMF letters and important forms that are not included in the UStAE. This latest version of the Sales Tax Act is available for use on the website of the Federal Ministry of Justice or at


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