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Umsatzsteuer Newsletter 19/2024
GoBD 2024: What’s new? – Procedural documentation and TCMS rewarding for tax audits
In the new version of the GoBD (principles for the proper keeping and storage of books, records and documents in electronic form and for data access), which will apply from 1 April 2024, the Federal Ministry of Finance is adapting the GoBD to legal changes and technical developments. Businesses are once again required to maintain procedural documentation and adapt their procedural documentation to the technical requirements. The review of the technical requirements also offers businesses the opportunity to implement or expand automated controls as part of their TCMS in order to be prepared in a GoBD-compliant manner for a tax field audit.
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Umsatzsteuer Newsletter 18/2024
Annual Tax Act 2024: amendments to the Platform Tax Transparency Act (PStTG)
The draft bill of the Annual Tax Act 2024 contains amendments to the Plat-form Tax Transparency Act, which came into force on 1 January 2023. Based on the experience of submitting the first report by 31 March 2024, the platform economy had hoped for legislative amendments that would meet practical requirements. As things stand, the draft bill does not fulfil this hope.
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Umsatzsteuer Newsletter 17/2024
Annual Tax Act 2024: Small enterprises go international
The draft bill for the Annual Tax Act 2024 contains two crucial changes for small enterprises: The turnover limits will be increased to EUR 25,000 and EUR 100,000 and the way they operate will also be reorganised. In addition, as from 2025, EU small enterprises will also be able to benefit from the special scheme for small enterprises in other EU countries. A special reporting process and a new small enterprises identification number will be introduced for this purpose.
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