For years, a perennial issue in VAT audits has been which method is appropriate to use for the breakdown of remuneration. In principle, taxable persons are free to choose the apportionment method, provided that it is appropriate. But what exactly does “appropriate” mean? The German Federal Fiscal Court (BFH) has now ruled on the apportionment of flat-rate prices for Meal Deals, determining when an apportionment, based on the cost of goods, is not appropriate.

From 20 July 2025, the Federal Central Tax Office (BZSt) will switch the procedure for confirming foreign VAT identification numbers completely to an online procedure. Written and telephone inquiries will no longer be possible.