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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), which benefit from the reverse charge mechanism provided for in Article 194 of Directive 2006/112/EC when they are carried out by foreign sellers and which must therefore be invoiced without […]

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Germany – End of application of VAT temporary reduced rates on 31/12/2020

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 31/12/2020 due to the Covid-19 crisis. There will be no extension of the application of these temporary reduced rates, therefore the rates of 19% and 7% will become applicable again […]

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All Customs obligations VAT

Germany – Deadline for payment of import VAT extended

Until now, companies importing goods into Germany had to pay import VAT immediately to customs, or within 10 days of importation at the latest.     However, the Covid19 crises led Germany to allow a deferral of the payment of import VAT until the 26th day of the second month following importation. This […]

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Germany – EU Commission requests Berlin to change its E-commerce legislation

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 VAT number by producing the UST-1 TI certificate. This provision is contrary to the measures that will be put in place by the 2021 E-commerce VAT reform, which will allow […]

Business Developper in Germany

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German VAT refund for companies established outside of the EU – 13th directive

ASD GROUP > OUR SERVICES IN GERMANY > VAT REFUND – 13TH DIRECTIVE German VAT refund for companies established outside of the EU – 13th directive Need help? How can companies established outside of the European Union get a refund of German VAT? The refund of German VAT is a right Just like European companies, […]

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Germany: Electronic invoicing in the public sector soon compulsory​​​​​​​

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 effective manner (administration, schools, hospitals…). As of November 27, 2020, all contractors issuing invoices to the federal administration will have to submit an electronic invoice. As a reminder, electronic invoicing […]

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All VAT

Germany: Temporary VAT cuts

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 in VAT rates in Germany, from 19% to 16% for the standard rate and from 7% to 5% for the reduced rate. This measure was approved by the German Parliament […]

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All VAT

Germany: temporary reduction in VAT rates as of July 1st, 2020

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 standard rate and from 7% to 5% for the reduced rate. The rates of 16% and 5% will apply from 1 July 2020 until 31 December 2020. In […]

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All VAT

Germany: deadline extension for submission of 13th VAT Directive refund applications

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 alleviate the economic consequences of the Covid-19 pandemic, the German tax authorities may grant an additional delay for businesses which are not able to submit the VAT refund application by […]