Umsatzsteuer Newsletter


On 08.12.2021, the state ministries of finance issued a general ruling on appeal proceedings against interest assessments for in accordance with sec. 233a and 238 of the German Fiscal Code. This ruling rejects appeals against interest that accrued prior to 1 January 2019, as being unfounded. Insofar as taxable persons have not yet paid the subject interest to the tax office, they must now prepare for a corresponding payment. Taxable persons who wish to raise doubts under EU law against the interest assessment will need to file a lawsuit within one year and may file a (renewed) application for suspension of execution.
Umsatzsteuer Newsletter 44/2021
+++ FRANCE ends prefinancing of import VAT and replaces the DEB +++ POLAND allows to opt for VAT for financial services and introduces e-invoicing platform and VAT groups +++ ROMANIA introduces voluntary e-invoicing for B2G and B2B +++ SLOVAKIA introduces measures to combat VAT fraud +++ UKRAINE taxes electronic services provided by foreign businesses +++ UNITED KINGDOM tightens rules on imports +++
As part of the "quick fixes", a uniform EU simplification regulation, for supplies to other EU Member States via warehouses located there, was introduced with effect from 1 January 2020. In a letter dated 10 December 2021, almost two years after the new sec. 6b of the German VAT Act actually came into force, the German Federal Ministry of Finance (BMF) has now published an introductory circular on this issue, which amends the German Administrative VAT Guidelines. Over 13 pages, the Ministry clarifies questions of doubt for practical handling and now finally also provides more legal certainty. An earlier publication would have been helpful. But as the saying goes, better late than never ...