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Umsatzsteuer Newsletter 47/2023
E-invoicing in Germany: law enters the mediation process
The current draft of the law for an e-invoicing obligation between domestic companies for their domestic B2B transactions has, once again, been modified. Based on the current proposals, changes would come into force, in stages, from 2025. The Federal Parliament has already voted in favour. However, the Federal Council has rejected the draft, meaning a mediation process must now commence.
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Umsatzsteuer Newsletter 46/2023
Future Financing Act: VAT exempt management of all Alternative Investment Funds
With the Future Financing Act that has now been passed, the legislator extends the VAT exemption for fund management to all Alternative Investment Funds. The change in law will take effect as early as 1 January 2024. Therefore, all parties concerned must adapt quickly. Our latest Newsletter provides an overview of the new legal situation and its key implications, particularly for fund managers.
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Umsatzsteuer Newsletter 45/2023
ECJ: Promotional gifts for magazine subscriptions are subject to the reduced VAT rate
The ECJ has ruled that promotional gifts (tablets/smartphones) for magazine subscriptions for new customers with a short-term cancellation option constitute a single supply rather than a supply carried out free of charge, if they comply with two criteria. The promotional gift is therefore subject to the reduced VAT rate applicable for the main supply of magazines. The taxable person is not required to split the consideration for the magazine subscription.
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