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Umsatzsteuer Newsletter 39/2022
Annual Tax Act 2022 (draft): Zero VAT rate on photovoltaic systems
The government draft of the Annual Tax Act 2022 provides for a new VAT regulation for the purchase of (private) photovoltaic systems (PV systems). Especially for smaller PV systems, a so-called zero VAT rate for the supply and installation of solar modules will be applied as from 1 January 2023. If a PV system is ordered today, it will probably not be supplied until 2023. Suppliers/installers should therefore not delay in acting in light of this new regulation.
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Umsatzsteuer Newsletter 38/2022
7% VAT on gas and district heating
One week after the German Bundestag, the German Bundesrat has now also voted, in today’s session, on the temporary reduction of VAT on supplies of gas and district heating. With retroactive effect as from 1 October 2022, extending to 31 March 2024, a VAT rate of 7%, instead of 19%, will be applied. This will result in major problems for those gas and heat suppliers affected by it. In response to this issue, the Federal Ministry of Finance published a draft letter on its website on 22 September 2022. This draft letter currently only takes into account supplies of natural gas. Nevertheless, an update is expected shortly regarding district heating. Our KMLZ VAT newsletter provides you with an initial overview of these changes.
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Umsatzsteuer Newsletter 37/2022
German Federal Fiscal Court: No turnaround in the taxation of company cars
The German Federal Fiscal Court recently decided that the provision of a company car constitutes a barter-like transaction. It convincingly explains why the ECJ judgment of 20 January 2021 (C-288/19) has not resulted in the German practice of company car taxation being turned upside down.
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