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VAT News 19/2023
Mandatory e-invoicing for domestic B2B sales planned in Germany as from 2025
For a long time, discussion about the subject of e-invoicing was quite muted in Germany. While both the EU Commission and several EU member states have published reform proposals and concrete legislative proposals for various e-invoicing obligations and transactional reporting obligations based on them, little was heard from the Federal Ministry of Finance. Now trade and professional associations are being called upon to comment on a discussion draft: In Germany, mandatory e-invoicing for domestic B2B transactions is to be introduced on 1 January 2025. Thereafter, paper invoices and PDF invoices will no longer be permitted.
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VAT News 18/2023
Status as taxable person at stake in the case of loss-making activities
In two judgments of 30.03.2023, the ECJ comes to the conclusion that the public sector does not act as a taxable person when it comes to loss-making activities. In this case, the taxation of supplies can be omitted. On the other side of the coin, however, is the denial of input VAT deduction. Many local authorities today tend to benefit from generous treatment in the form of the granting of input VAT refund. This practice may come to an end if the Federal Fiscal Court adopts the ECJ's new line of reasoning in its jurisprudence.
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VAT News 17/2023
VAT group: ECJ referral on intra-group supplies / financial integration without majority of voting rights
VAT groups are an ongoing source of questions. The ECJ has just found it permissible, under Union law, for a controlling company to be the taxable person under national law. Meanwhile, the next legal question of considerable significance has already arisen: Are intra-group supplies really non-taxable? This question was recently referred to the ECJ by the V. Senate of the German Federal Fiscal Court. In comparison the XI. Senate’s change in jurisprudence, according to which a majority of voting rights is no longer required for financial integration, becomes almost insignificant.
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