Umsatzsteuer Newsletter

Search

Umsatzsteuer Newsletter 33/2023
The ECJ has ruled that a spa fee cannot be regarded as consideration for a taxable supply, in circumstances where the spa facilities can be used by anyone. As a result, input VAT deduction is no longer possible. On the positive side, however, spa fees are no longer subject to VAT. Municipalities will save themselves 7% in VAT.
mehr
Taxable persons must declare their VAT and input VAT in the correct tax period. If they fail to do so, there is a risk that late assessment interest will be charged in accordance with sec. 233a of the German Fiscal Code and that other sanctions may be imposed. In a recent decision, the Federal Fiscal Court clarified that late assessment interest is only justified to the extent that the taxable person actually received a liquidity advantage. All interest in excess of this must be waived. Affected taxable persons should submit a corresponding application.
mehr
Things are getting serious: e-invoicing is to become mandatory in Germany. According to the current draft legislation, taxable persons will still be able to "test” the system until the end of 2025, but as of January 2026, e-invoices will have to be exchanged for all domestic B2B transactions between taxable persons established in Germany. There are currently no guidelines on how e-invoices are to be exchanged. Now, the task is to analyze and adapt invoicing processes and make ERP systems fit for the new e-invoicing obligation.
mehr

Pages