Umsatzsteuer Newsletter

Search

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.
mehr
Umsatzsteuer Newsletter 44/2023
Rarely does a week go by without new announcements being made on the introduction of a national e-invoicing obligation and an associated transactional reporting system within the EU. Member States are increasingly working on the introduction of national e-invoicing obligations and the "VAT in the Digital Age" (ViDA) initiative seems to be gaining more momentum. Discussions about the details of the e-invoicing obligation in Germany are also intensifying. You will find a brief overview of the current developments in our newsletter.
mehr
The transfer of emission allowances in accordance with sec. 3 no. 2 of the Fuel Emissions Trading Act (BEHG) is subject to VAT. As from 01.01.2023, the recipient is liable for the VAT if he is a taxable person. The legislator has extended the scope of sec. 13b para. 2 no. 6 of the German VAT Act accordingly. In its letter dated 05.09.2023, the Federal Ministry of Finance published application rules for the treatment of these supplies.
mehr

Pages