Is a doctor providing VAT-exempt medical treatment when taking over emergency services for other doctors for remuneration? Or is the content of the service to be seen more as a doctor buying himself out of his duty to provide emergency services? The case before the German Federal Fiscal Court is interesting because the tax authorities tend to interpret the scope of the VAT exemption for medical treatment very narrowly.

After examining the implications of the ECJ judgment Finanzamt O for the transfer of single-purpose vouchers in distribution chains, the VAT Committee has issued corresponding guidelines. The adopted guidelines provide welcome clarification regarding the place of fictitious B2B supplies resulting from the transfer of single-purpose vouchers: For vouchers relating to the supply of services, the place of the fictitious supply shall usually be determined according to the general rule in Art. 44 of the EU VAT Directive, respectively sec. 3a para 2 of the German VAT Act. However, there are exceptions.

Since 1 January 2025, a new legal reporting requirement for electronic cash register systems has been in force. The deadline for the first report (31 July 2025) is fast approaching. Anyone who fails to report on time risks fines and more intensive audits. In this newsletter, you will learn which systems are affected and what deadlines apply. If necessary, we will be happy to assist you in submitting your report correctly and on time via ELSTER.