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VAT News 43/2025
ECJ: Proof of intra-Community supplies not limited
For the first time, the ECJ had to deal with Art. 45a of the Council Implementation Regulation (EU) 282/2011, which was introduced in 2019 as part of the Quick Fixes. This was intended to standardize the documentation requirements for intra-Community supplies in the EU. The ECJ has once again ruled that formal deficiencies do not preclude the VAT exemption for intra-Community supplies. Therefore, the VAT exemption may not be refused solely on the basis of a lack of evidence under Art. 45a CIR if the supply has objectively taken place.
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VAT News 42/2025
ECJ on the formal requirements for VAT exemption on export supplies of goods
The principle of neutrality in VAT law requires that VAT exemptions may not be denied if the substantive conditions are met. This also applies if not all formal requirements are met. The ECJ clearly confirmed this using the example of export supplies of goods.
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VAT News 41/2025
BFH on vouchers for electronic services – many questions remain unanswered
The German Federal Fiscal Court reached its decision – in a case that highlights several practical issues regarding the distinction between single-purpose vouchers (SPV) and multi-purpose vouchers (MPV), which has applied since 1 January 2019. The central question is: Which circumstances must be taken into account when determining whether the place of supply and the VAT due for the supply underlying the voucher are already known at the time of issue? While the German Federal Fiscal Court provides guidance on certain aspects, other key questions remain unanswered.
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