Germany meat tax
Government initial proposal for excise levy on meat products The German government has produced potential legislation ideas (“Animal Welfare Cent”) for the imposition of a tax or levy on meat products. This could start with pork products and edible offal, and then be extended to
German VAT country guide 2024
VAT compliance and reporting rules in Germany 2024 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
Germany delays plastic tax till 2025
1-year delay for single-use plastics levy The annual levy on the use of single-use plastics in Germany is being delaye by one year to 1 January 2025. Germany’s EWKFondG is based on the EU’s Single-Use Plastics Directive The Germany levy is charged on the use
Germany raises cash accounting VAT threshold
Increase to €800,000 annual threshold for cash-based VAT scheme Germany is raising the sales threshold for small businesses to join the cash-based VAT scheme. This offers eligible tax payers to only settle VAT due based on actual income received as opposed to that invoiced –
German VAT manual
Federal Ministry of Finance latest annual tax guide issued The annual VAT guide has been issued by the German Finance Ministry (Bundesministerium der Finanzen BMF) – this one covering 2022. It includes: VAT Act; VAT Implementation Ordinance; VAT Application Decree; VAT System Guidelines; and excerpts
German parliament reviews 2024 VAT reforms
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
Germany B2B e-invoicing January 2025 update
Germany seeks EU permission to impose e-invoicing
German annual VAT return filing extension
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