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Umsatzsteuer Newsletter 20/2025
Splitting up the total price of a Meal Deal: When is an apportionment appropriate?
For years, a perennial issue in VAT audits has been which method is appropriate to use for the breakdown of remuneration. In principle, taxable persons are free to choose the apportionment method, provided that it is appropriate. But what exactly does “appropriate” mean? The German Federal Fiscal Court (BFH) has now ruled on the apportionment of flat-rate prices for Meal Deals, determining when an apportionment, based on the cost of goods, is not appropriate.
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Umsatzsteuer Newsletter 19/2025
VAT-ID verifications only possible online from 20 July 2025
From 20 July 2025, the Federal Central Tax Office (BZSt) will switch the procedure for confirming foreign VAT identification numbers completely to an online procedure. Written and telephone inquiries will no longer be possible.
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Umsatzsteuer Newsletter 18/2025
Extension of the Import-One-Stop-Shop (IOSS) for online marketplaces
The amendment proposed by the European Council on 13 May 2025 regarding the use of the Import-One-Stop-Shop (IOSS) significantly affects online marketplaces. They will be required to pay import VAT as standard on imports of goods with a value not exceeding EUR 150, thereby encouraging them to use the IOSS. However, for a real breakthrough in e-commerce, the much-criticized EUR 150 limit would first have to be abolished.
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