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Umsatzsteuer Newsletter 28/2023
Federal Ministry of Finance’s letter on the VAT treatment of marketing fees and preliminary costs
The Federal Ministry of Finance (BMF) has supplemented the German Administrative VAT Guidelines (UStAE) concerning the VAT treatment of the passing-on of costs, thereby regulating typical cases of application. The BMF also provides further valuable guidance on the VAT classification of the passing on of costs. It has adopted the legal principles of the German Federal Fiscal Court (BFH) which the court established last year. Accordingly, it is crucial to determine in which party’s interest the costs are incurred.
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Umsatzsteuer Newsletter 27/2023
Environmental and packaging tax obligations in Hungary and Poland as of July 2023
Our eastern neighbours, Hungary and Poland, are now also tightening the reins on environmental regulations and the avoidance of single-use plastics. As early as July 2023, extended producer liability, green taxes and obligations arising from the implementation of the EU Single-Use Plastics Directive will take effect. Foreign entrepreneurs and web shops that place packaging or certain products qualified as environmentally harmful on the market in Hungary and Poland must now comply with these obligations.
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Umsatzsteuer Newsletter 26/2023
A look across the border
+++ Payment service providers: new reporting obligations +++ Estonia plans to increase standard VAT rate +++ Ireland introduces zero VAT rate for the supply of solar panels +++ Netherlands abolished Intrastat thresholds +++ Swedish tax authorities issue opinion on fixed establishment for consignment stocks +++ Serbia introduced E-Invoicing System for B2B and amended invoice regulations +++ Czech Republic plans to amend reduced VAT rates +++ Cyprus intends to introduce new reduced VAT rate +++ Poland passes reform package for VAT rules
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