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Umsatzsteuer Newsletter 17/2025
IOSS: future distance sales from non-EU only possible with EU registration – important information for distance sellers
On 13 May 2025, the EU Council (ECOFIN) adopted measures to promote the use of the Import One-Stop Shop and minimize the susceptibility to fraud of the current legal framework. Ultimately, the regulations will result in an EU registration requirement for suppliers – as far as they are liable for the VAT - either in IOSS or in a regular VAT registration. The measures affect distance sellers and online marketplaces alike. In our two-part KMLZ newsletter, we outline the changes. In this part one, we present the actions that distance sellers need to take.
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Umsatzsteuer Newsletter 16/2025
Italy: update on the involvement of a fixed establishment in intra-Community supplies of goods
The Italian fixed establishment of a German headquarters was to be regarded as being significantly involved in a supply of goods by the German headquarters to an Italian customer. This was decided by the Italian tax authorities in a binding ruling in 2023. Very recently, the Italian tax authorities have had to rule again, in a similar case, and this time made a decisive distinction: The involvement of a fixed establishment in a supply of goods is to be ruled out if the fixed establishment merely renders supporting, administrative activities.
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Umsatzsteuer Newsletter 15/2025
Administrative services for dependent foundations: VAT liability looms
The German Federal Fiscal Court has issued its first ruling on the VAT liability of administrative services for dependent foundations. Contrary to what many observers had assumed, these administrative services are not (non-taxable) internal transactions. The specific facts of each case are crucial. Trustees of dependent foundations and other asset pools must now examine their contracts to determine whether they provide their services for consideration.
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