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Umsatzsteuer Newsletter 29/2017
VAT refund procedure for non-resident taxable persons: small concessions and significant tightening of formal requirements
In a few days, on 30.09.2017, the deadline for filing input VAT refund applications for businesses resident in the EU for the year 2016 will expire. Just in time, with its letter of 22.09.2017, the Federal Ministry of Finance calls attention to small concessions and to a significant tightening of formal requirements. The intra-year exact temporal allocation of invoices is no longer of vital importance. However, a refund application is no longer considered as having been filed when specific information is missing. A subsequent amendment is not possible. The first application must be correct. The provisions regarding the attached invoices have also been tightened.
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Umsatzsteuer Newsletter 28/2017
Wiesnbrezn (pretzels) subject to reduced tax rate
A few days before the start of the Oktoberfest, the Federal Fiscal Court published a decision on the applicable VAT rate for the sale of pretzels. The Court reconfirmed its current case law as regards the supply of restaurant services. The result: Where pretzels are sold by sellers with a vendor’s tray, a VAT rate of 7% applies. If the Brezn is sold by a beer tent operator, the standard VAT rate of 19% applies. Although the result gives no cause for complaint: From a Bavarian perspective, the explanation for the ruling is quite “scandalous” and requires a counterstatement. We wish you a pleasant Oktoberfest!
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Umsatzsteuer Newsletter 27/2017
VAT deduction also possible in the case of low cost recovery
Service offerings below cost price often result in an excess of input VAT. At the end of 2016, the V. Senate of the German Federal Fiscal Court assumed that an emerging asymmetry would indicate that the person performing the supply was not acting as a taxable person (KMLZ-Newsletter 8/2017). In this case, VAT deduction would not be possible. A new judgment of the XI. Senate clarifies that, when checking if a person is acting as a taxable person, all aspects of the individual case must be taken into account in an overall assessment. The decision, regarding the public sector, might also ultimately impact on the private sector.
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