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Under what circumstances does the reduced VAT rate apply to workshops for disabled persons and integration companies? With its decision of 23.07.2019 (ref. XI R 2/17), the Federal Fiscal Court demonstrates its intention to allow only a very restrictive application of the reduced VAT rate. It ignores both how these non-profit organizations work and that the pursuit of social purposes is privileged in accordance with Union law.
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The reduced VAT rate of 7% for e-books and comparable electronic products will apply with the publication of the Annual Tax Act 2019 in the Federal Law Gazette, probably before the end of this year. In particular, the provision of books, newspapers and magazines in electronic form will be subject to the sec 12 para 2 no 14 of the German VAT Act. However, subscriptions and memberships could also benefit.
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Umsatzsteuer Newsletter 48/2019
NETHERLANDS assigns new VAT ID number to sole traders +++ AUSTRIA applies ECJ decision Vega only in individual cases +++ CZECH REPUBLIC implements a general Reverse Charge mechanism +++ GREECE plans reduction of VAT rates +++ UK plans to retain Intrastat returns also after Brexit +++ NORWAY simplifies registration for distance sellers +++ CROATIA sets a deadline for obligation to register in the Register of Beneficial Owners +++ AUSTRIA has raised threshold for VAT registration of small entrepreneurs +++ PORTUGAL extends deadline to pay VAT due +++ HUNGARY reduces VAT rate for accommodation services
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