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Umsatzsteuer Newsletter 40/2020
Annual Tax Act 2020 (Part 9): New VAT exemption for supplies to the armed forces
In the ninth part of our KMLZ Newsletter series on the Annual Tax Act 2020 we present the innovations concerning the VAT exemptions for supplies to the armed forces. In its currently valid version, the VAT Act provides for VAT exemptions for supplies rendered to NATO troops in accordance with sec. 4 no. 7 letters a and b of the German VAT Act. In addition, there is also a tax exemption based on the NATO Status of Forces Agreement, which is independent of the VAT Act. A VAT exemption for troops of EU Member States and military EU missions has not previously existed.
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Umsatzsteuer Newsletter 39/2020
Annual Tax Act (Part 8): OSS for all services to non-taxable persons – in particular passenger transportation
In the eighth part of our KMLZ newsletter series on the Annual VAT Act 2020 we comment on the extension of the OSS-procedure applicable for all supply of services to non-taxable persons. In particular we explain the effect of OSS to cross-border passenger transportation services and other changes in this context. The simplification rules, as laid down in sec. 5 of the German VAT Implementation Code, are to be abolished. Consequently, as of 1 January 2021, short distances of up to 10 kilometers travelled in Germany will be subject to German VAT. This will result in an additional administrative burden being placed on providers of cross-border passenger transportation.
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Umsatzsteuer Newsletter 38/2020
Annual Tax Act 2020 (Part 7): Implementation of a decentralised taxation procedure for federal and state governments
This is the 7th part of our Newsletter series on the Annual Tax Act 2020. Today, we will focus on the legislator’s intended implementation of a so-called decentralised taxation procedure for federal and state authorities. The tax authorities already allow individual dependent organisational units of the federal and state governments to be treated as taxable persons. However, a legal basis for this does not yet exist. Such a legal basis is now to be established, so that the individual organisational units may exercise all rights and obligations under VAT law after the option period has expired. This represents a simplification. However, many questions remain open.
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