With its letter dated 29 December 2025, the German Federal Ministry of Finance published the official templates of the VAT returns and the advance payment procedure for 2026. The new code number 500 requires supplementary information to be provided in the VAT return by allocating the declaration to one of four categories. The new code number 500 entails both opportunities and risks and has implications for the submission of corrections and voluntary disclosures.

The ECJ has made an important decision on VAT exemption for cost-sharing groups. This decision confirms that the Federal Ministry of Finance has taken a far too restrictive view on this issue. The ‘cost-sharing group’ is a particularly interesting option for cooperations whose members are not entitled to deduct input VAT.