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On 15 October 2025, the German Federal Ministry of Finance published another official letter on the obligatory use of electronic invoices for domestic B2B supplies. Contrary to some expectations, the Federal Ministry continues to emphasize the importance of invoice validation. In the Federal Ministry’s view, only those who check their e-invoices with a suitable validation application can avoid any risk to input VAT deduction. KMLZ supports you in checking and certifying your validation application if required. The Federal Ministry’s letter also includes further clarifications on obligatory invoice elements and corrections of e-invoices. You can find more details in our current newsletter.
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From a VAT perspective, who is the supplier to the end customer in the case of an in-app purchase? The app developer or the app store? From the ECJ’s point of view, it is the app store, unless it expressly acts on behalf of a third party. However, it should not be sufficient for the app store to merely refer to the app developer in the order confirmation for an assumption to be made that it is acting on behalf of a third party.
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The legislator is serious about the draft 2025 Tax Amendment Act: eating out is set to become cheaper again, as from 1 January 2026. The (re)introduction of the reduced VAT rate is planned, at least for the supply of restaurant and catering services.
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