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Umsatzsteuer Newsletter 21/2024
Federal Fiscal Court comments on proof of status as taxable person in the absence of a VAT-ID number
In cross-border situations, it is often the case that you only have limited information about your business partners. Nevertheless, as a supplier, you must ensure that the VAT treatment of the supplies is correct. You must therefore trust that the information provided is correct. Obtaining the correct information from the customer is, in practice, not always easy. The current Federal Fiscal Court ruling of 31 January 2024 - V 20/21 deals with the question of what to do in such a case.
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Umsatzsteuer Newsletter 20/2024
ECJ comments on definition of single-purpose vouchers and B2B voucher distribution
Following a referral from the German Federal Fiscal Court, the ECJ has published its second judgment on the application of the still relatively new voucher regulations (ECJ, judgment of 18 April 2024 – C-68/23 – Finanzamt O). While the judgement provides clarification on the requirements for single-purpose vouchers, there remains substantial uncertainty as to where their B2B-resale is to be taxed.
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Umsatzsteuer Newsletter 19/2024
GoBD 2024: What’s new? – Procedural documentation and TCMS rewarding for tax audits
In the new version of the GoBD (principles for the proper keeping and storage of books, records and documents in electronic form and for data access), which will apply from 1 April 2024, the Federal Ministry of Finance is adapting the GoBD to legal changes and technical developments. Businesses are once again required to maintain procedural documentation and adapt their procedural documentation to the technical requirements. The review of the technical requirements also offers businesses the opportunity to implement or expand automated controls as part of their TCMS in order to be prepared in a GoBD-compliant manner for a tax field audit.
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