Umsatzsteuer Newsletter


Umsatzsteuer Newsletter 44/2023
Rarely does a week go by without new announcements being made on the introduction of a national e-invoicing obligation and an associated transactional reporting system within the EU. Member States are increasingly working on the introduction of national e-invoicing obligations and the "VAT in the Digital Age" (ViDA) initiative seems to be gaining more momentum. Discussions about the details of the e-invoicing obligation in Germany are also intensifying. You will find a brief overview of the current developments in our newsletter.
The transfer of emission allowances in accordance with sec. 3 no. 2 of the Fuel Emissions Trading Act (BEHG) is subject to VAT. As from 01.01.2023, the recipient is liable for the VAT if he is a taxable person. The legislator has extended the scope of sec. 13b para. 2 no. 6 of the German VAT Act accordingly. In its letter dated 05.09.2023, the Federal Ministry of Finance published application rules for the treatment of these supplies.
The members of the EU Commission's VAT Committee have now almost unanimously agreed on Guidelines according to which transactions using a fuel card, in a commissionaire structure will, for VAT purposes, be deemed to be fictitious chain transactions. Despite not being legally binding, the Guidelines provide welcome guidance for contract design in dealing with the controversial ECJ rulings in the cases Auto Lease Holland and Vega International. For many companies, a need for action now arises.