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Umsatzsteuer Newsletter 27/2022
Due to recent geopolitical developments and the resulting supply bottlenecks, supply chains are under scrutiny. Against this background, production is, in many instances, also being relocated to other countries, whether a manufacturer’s own or that of subcontractors (toll manufacturing / extended workbench). When assessing the VAT consequences, customers' tools should not be forgotten. The practical handling of tool purchases and sales is very often an ongoing challenge. But the relocation of tools can also be relevant for VAT purposes.
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By virtue of the Fourth Corona Tax Relief Act of 19 June 2022, deadlines for submitting VAT returns have, once again, been extended. The annual VAT return 2020 can still be filed up until 31 August 2022, if filed by a professional tax consultant. Changed submission deadlines will also apply for the following years. With these changes, the legislator aims to create relief for taxable persons and advisors who are currently having to deal with enormous additional burdens due to the coronavirus pandemic, the Ukraine crisis and property tax reform. In our newsletter, we provide you with an up-to-date overview of the current deadlines.
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Stadium visitors are sometimes not free to pay for their bratwurst (grilled sausage) and drinks using cash but instead must use a “stadium payment card”. But how is the deposit for the payment card, which has to be paid by the visitor, to be treated according to VAT law? In a recent decision, the Federal Fiscal Court dealt with a number of crucial considerations in this regard. Specifically, the supply for consideration and the VAT exemption of transactions with respect to payments and transfers made in connection with such deposit amounts.
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