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Umsatzsteuer Newsletter 20/2023
ECJ: VAT treatment of the charging of electric vehicles (e-charging)
Finally, a little more legal certainty for e-charging: From a VAT perspective, the ECJ treats the complex supply, consisting of the charging process and elements of supplies of services, as a supply of goods. However, some questions remain open, especially in the circumstances of a supply chain.
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Umsatzsteuer Newsletter 19/2023
Mandatory e-invoicing for domestic B2B sales planned in Germany as from 2025
For a long time, discussion about the subject of e-invoicing was quite muted in Germany. While both the EU Commission and several EU member states have published reform proposals and concrete legislative proposals for various e-invoicing obligations and transactional reporting obligations based on them, little was heard from the Federal Ministry of Finance. Now trade and professional associations are being called upon to comment on a discussion draft: In Germany, mandatory e-invoicing for domestic B2B transactions is to be introduced on 1 January 2025. Thereafter, paper invoices and PDF invoices will no longer be permitted.
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Umsatzsteuer Newsletter 18/2023
Status as taxable person at stake in the case of loss-making activities
In two judgments of 30.03.2023, the ECJ comes to the conclusion that the public sector does not act as a taxable person when it comes to loss-making activities. In this case, the taxation of supplies can be omitted. On the other side of the coin, however, is the denial of input VAT deduction. Many local authorities today tend to benefit from generous treatment in the form of the granting of input VAT refund. This practice may come to an end if the Federal Fiscal Court adopts the ECJ's new line of reasoning in its jurisprudence.
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