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Umsatzsteuer Newsletter 18/2013
New interpretation rules for the EC-VAT-Directive
On 21 June 2013, the EU-Council decided to amend Implementing Regulation (EU) No. 282/2011. Most of the changes are related to the rules regarding the place of supply for telecommunication, broadcasting and electronic services that will be amended with effect as of 1 January 2015. In addition, changes regarding services connected with immovable property have been implemented. Companies should acquaint themselves, at an early stage, with these interpretation rules. The Implementing Regulation (EU) is directly applicable without any further implementation act.
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Umsatzsteuer Newsletter 17/2013
Implementation of the Tax Bill 2013
Finally, the so called Amtshilferichtlinien-Umsetzungsgesetz (AmtshilfeRLUmsG) was published on 29 June 2013 in the Federal Law Gazette. Most of the changes, among them changes to VAT law, will be effective the day after the Act has been published. Once more, taxable persons must react quickly and amend their invoice templates. Customers should carefully review incoming invoices, in order to ascertain that they are in line with the new invoicing rules in order to ensure input VAT deductions.
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Umsatzsteuer Newsletter 16/2013
Entry certificate 2.0 - Part 2
Regarding intra-Community supplies the German law allows certain alternative means of proof besides the entry certificate. These alternative means of proof are in the scope of the second part of our newsletter regarding the required proof for intra-Community supplies.
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