An intermediation of insurance contracts is exempt from VAT under sec. 4 no. 11 German VAT Act if it does not lead to the conclusion of a new contract but merely to an adjustment of an existing contract, such as a tariff optimization. This is the view of the German Federal Fiscal Court in a decision published on 23 November 2025 (XI R 7/23). It is expressly not required that the contracting parties are brought together for the first time.

For the first time, the ECJ had to deal with Art. 45a of the Council Implementation Regulation (EU) 282/2011, which was introduced in 2019 as part of the Quick Fixes. This was intended to standardize the documentation requirements for intra-Community supplies in the EU. The ECJ has once again ruled that formal deficiencies do not preclude the VAT exemption for intra-Community supplies. Therefore, the VAT exemption may not be refused solely on the basis of a lack of evidence under Art. 45a CIR if the supply has objectively taken place.

The principle of neutrality in VAT law requires that VAT exemptions may not be denied if the substantive conditions are met. This also applies if not all formal requirements are met. The ECJ clearly confirmed this using the example of export supplies of goods.