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Umsatzsteuer Newsletter 21/2023
VAT liability for unduly charged VAT also possible when negative VAT amounts are shown
A negative VAT amount shown on an invoice - for example, as a reduction in payment in the form of a bonus - does not give rise to a VAT liability under sec. 14c of the German VAT Act. At least, this is what the German Federal Fiscal Court (BFH) decided in its judgment of 26 June 2019 (XI R 5/18). According to its letter of 18 April 2023, the German Federal Ministry of Finance (BMF) takes a somewhat more differentiated view: The BFH's statement should only apply if the issuer of the invoice actually invoices for a reduction in payment. If, on the other hand, he (unjustifiably) invoices a negative amount for a supply that he has supposedly provided, this should give rise to a VAT liability in accordance with sec. 14c of the German VAT Act. In the case of invoicing by means of a self-billing invoice, the BMF does not consider the BFH ruling to be applicable, so that a VAT liability under sec. 14c of the German VAT Act can also arise in this instance.
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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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