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The German Federal Fiscal Court comments on the question of how extensive human involvement must be in order to be opposed to an electronically supplied service. In the specific circumstances of a secondary lottery, the German Federal Fiscal Court denied an electronically supplied service due to human intervention, within the framework of determining and paying out winnings, which was considered as not only insignificant. The Federal Fiscal Court judgment is of great practical relevance, not only for secondary lotteries but also as regards the provision of other online services.
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On 08.12.2022, the European Commission published a draft directive for the "VAT in the Digital Age" initiative, which intends to modernize VAT reporting obligations and to impose the use of e-invoicing for cross-border transactions. By implementing digital reporting requirements (DRR), the Commission introduces a transaction-by-transaction reporting system that shall replace the outdated recapitulative statements and provide information to Member States in almost real time. The implementation of mandatory e-invoicing shall form the basis of the DRR.
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On 08.12.2022, the European Commission published a draft directive for the "VAT in the Digital Age" initiative. One of three pillars in the new package of amendments is the "Single VAT Registration". This is intended to eliminate the registration obligations in other EU countries for most businesses and thus relieve them of administrative duties. The entry into force of the new regulatory framework is planned for 01.01.2025.
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