VAT is seeing continuous changes in Germany – in particular, on-going changes with respect to decisions of fiscal courts, points of view of tax authorities’ and the legislation itself. Taxand Germany highlights below two issues that have a high impact on VAT registered persons doing business with or in Germany.
The Federal Central Tax Office’s (BZSt) latest press release regarding the requirements for electronic documents within the VAT refund procedure provides applicants with more legal certainty than before. The changes with respect to the so-called Entry Certificate (“Gelangensbestätigung”) will have an enormous influence on the proof / evidence used with respect to VAT exempt intra-EU supplies. In fact every VAT registered person participating in intra-EU supplies with respect to Germany will have to be aware of these changes as otherwise the VAT exemption of the VAT registered person / supplier might be denied.
Input VAT refund for VAT registered persons who are domiciled in the EU: exclusion deadline for electronic documents
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