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Umsatzsteuer Newsletter 39/2025
Federal Ministry of Finance letter on educational services – the wait is over
The Federal Ministry of Finance has published the long-awaited application letter on the new legal regulations for educational services. Many providers, including music and language schools, can look forward to a broad interpretation of the law. However, most providers will now need a professional connection in order to apply the VAT exemption. (Re-)Training providers and swimming schools, among others, will be subject to transitional arrangements. However, the certification procedure, online education offerings, and the Distance Learning Protection Act continue to cause headaches.
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Umsatzsteuer Newsletter 38/2025
ECJ clarifies VAT treatment of sales of tools and moulds
The ECJ ruled yesterday in the case of Brose Prievidza that the supply of a tool constitutes an independent supply and is not deemed to be ancillary to the supply of the series parts manufactured using the tool. The judgment is commendably clear and should make it easier in the future for businesses to obtain input VAT refunds on the purchase of tools. While there may be a wide variety of practical case constellations, the ECJ’s reasoning is in part so broadly formulated that it is likely to be relevant for other cases as well. The German Federal Ministry of Finance will have to reconsider its current position.
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Umsatzsteuer Newsletter 37/2025
Federal Ministry of Finance’s letter on B2B E-invoicing: Validation and Obligatory Invoice Elements
On 15 October 2025, the German Federal Ministry of Finance published another official letter on the obligatory use of electronic invoices for domestic B2B supplies. Contrary to some expectations, the Federal Ministry continues to emphasize the importance of invoice validation. In the Federal Ministry’s view, only those who check their e-invoices with a suitable validation application can avoid any risk to input VAT deduction. KMLZ supports you in checking and certifying your validation application if required. The Federal Ministry’s letter also includes further clarifications on obligatory invoice elements and corrections of e-invoices. You can find more details in our current newsletter.
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