VAT News

Search

Pages

In its letter dated 31 March 2025, the Federal Ministry of Finance has made a 180° turn on its previous administrative practice concerning the operation of energy generation plants. In the case of decentralised consumption of electricity (so-called direct consumption), there is no (longer) a back and forth supply of electricity under VAT law between the operator of the energy generation plant (photovoltaic, biogas plants and cogeneration units) and the grid operator. In addition, the Federal Ministry of Finance has revised the use of heat, which is a contribution of goods without consideration, in CHP plants. Action is required by 1 January 2026.
more
The coalition agreement has now been unveiled. The focus of the new federal government is not primarily on tax policy. The elections were dominated by other issues. Nevertheless, there will be some movement on income tax. On the other hand, there will be less movement on VAT.
more
The German Platform Tax Transparency Act (PStTG) raises numerous ques-tions regarding its application, some of which the Federal Central Tax Office (BZSt) answers in FAQ. The BZSt has now published an updated version of this FAQ, as well as new information on the reporting procedure. Although the BZSt provides clarity in some areas, the FAQ still fail to address im-portant practical issues.
more

Pages