
Germany – Change regarding supplies of goods with installation
Since 1 January 2020, it is necessary to distinguish: supplies with installation, where the goods are incorporated into the taxable purchaser’s premises in Germany (Werklieferung),…

Since 1 January 2020, it is necessary to distinguish: supplies with installation, where the goods are incorporated into the taxable purchaser’s premises in Germany (Werklieferung),…

As mentioned previously in our news published on July 1st 2020, Germany had decided to temporarily lower its VAT rates to 16% and 5% until…

Until now, companies importing goods into Germany had to pay import VAT immediately to customs, or within 10 days of importation at the latest. …

The Commission has requested Germany to withdraw the obligation for Market Places, as of 1 January 2019, to verify that their vendors have a German…

The E-Invoice regulation of the federal government was implemented in order to enable all taxpayers to communicate invoices to public entities in a simple and…

In order to revive the local economy following the COVID-19 crisis, the German government had presented a fiscal stimulus plan which included a temporary reduction…

The German government has presented a fiscal stimulus package which includes a temporary cut in VAT rates in Germany, from 19% to 16% for the…

In principle, non-EU businesses have until 30 June 2020 to apply for a VAT refund for the calendar year 2019. However, in order to…

A company established in the European Union may recover its VAT in Germany as long as it does not conduct any taxable operations in the…