Umsatzsteuer Newsletter


Umsatzsteuer Newsletter 03/2024
Recently, the following developments occured in other countries: +++ Czech Republic adjusted reduced tax rates +++ Estonia increased VAT rates +++ Denmark introduced measures to combat tax fraud +++ Italy's authorization for the split payment procedure was extended +++ Luxembourg ended temporary VAT rate reduction and extended reverse charge scheme +++ Malta implemented new VAT rate +++ Romania introduced mandatory e-invoicing as well as mandatory reporting of cross-border transports and changed regulations on the deferral of import VAT +++ Switzerland increased VAT rates +++ Turkey increased VAT rates +++
Sec. 14c of the German VAT Act (stipulating the liability of unduly charged VAT) violates EU law in two respects. This was the decision of the Fiscal Court Cologne in proceedings conducted by KMLZ (judgment of 25.07.2023, 8 K 2452/21). On the one hand, there is no VAT liability arising in accordance with sec. 14c of the German VAT Act if there is no VAT risk as the invoice recipients are persons who are not entitled to claim input VAT deduction (in the case of the dispute, these were, among others, authorities, courts and arbitrators). On the other hand, there is no VAT liability in accordance with sec. 14c of the German VAT Act if the issuer of the invoice acted in good faith when it showed VAT in its invoice. The statements of the Cologne Fiscal Court are groundbreaking and significant for a large number of cases.
New Year's gift for digital platforms: The Federal Central Tax Office is extending the deadline for reporting under DAC7 / PStTG for the 2023 calendar year until 31 March 2024. Nevertheless, affected platform operators should quickly collect the relevant data in preparation for the first report and create the technical requirements for transmission. The DAC7 Reporting Tool developed by KMLZ can provide support as a cloud-based solution.