Recently, the following developments occured in other countries: +++ Belgium published detailed provisions for e-invoicing +++ Lithuania amends reduced VAT rates +++ Poland incentivizes voluntary and early corrections +++ Romania increases VAT rates at very short notice +++

On 1 July 2025, the Federal Ministry of Finance (BMF) published a letter on the requirements for the zero-rating of export supplies. The BMF has once again clarified the guidelines on the relevant case law of the ECJ, mainly in structural terms and without any significant practical implications. The only specific changes relate to the proof of the zero-rating for export supplies in non-commercial travel. However, developments in the area of non-commercial travel are not particularly satisfactory, especially in comparison with other EU member states.