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Germany

TAX MAG: VAT news in Europe

Keep up with the latest Intra-Community and European VAT news, decoded by our experts.

Focus: Germany

E-invoicing – Factur-X and ZUGFeRD 2.3 are identical

Germany and France have decided to implement a unified electronic invoice format through Factur-X and ZUGFeRD 2.3. This initiative is designed to simplify and enhance the security of commercial transactions between the two countries, ensuring a consistent legal and technical framework on both sides of the border.
Country Briefs
18 September 2024

Germany – Obligation to receive electronic invoices from January 1, 2025

The Wachstumschancengesetz was passed by both German parliamentary chambers on March 22, 2024. The obligation to issue BtoB electronic invoices will be introduced in two waves: From January 1, 2027 for companies with sales in excess of €800,000. From January 2028 for companies with sales of less than €800,000. However, the obligation to receive BtoB...
Country Briefs
27 June 2024

Germany – Reduced rate on education benefits

In order to comply with European Union law, the Annual Tax Act 2024 provides for an overhaul of Section 4 No. 21 of the German VAT Act , exempting school and university education, vocational training or retraining. For example, this project abolishes the compulsory certification procedure for independent teachers.
Country Briefs
26 April 2024

Germany – New Obligations for E-commerce Operators

Following the German Ministry of Finance’s guidelines published on 28th January 2019 regarding registration obligations for e-commerce operators, from 1st October 2019, these operators must register and obtain an F22 tax certificate, confirming they are up to date with their German VAT compliance. This F22 tax certificate must be obtained by all online marketplaces, Ebay,...
Country Briefs
20 July 2021

Germany – VAT Registration Threshold Increases

From 1st January 2020, the VAT registration threshold in Germany will be increased from EUR 17,500 to EUR 22,000 All domestic companies exceeding the EUR 22,000 threshold must register for VAT and submit their VAT returns. Non-resident businesses cannot benefit from this threshold and must register for VAT, if necessary, from their first taxable transaction.
Country Briefs
20 July 2021

Germany – Germany will not be able to open its IOSS portal by 1st July 2021

The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online sellers who carry out dropshipping. Distance sales of imported goods...
Country Briefs
15 April 2021

Germany – The One-Stop-Shop (OSS) is open

The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online sellers who carry out dropshipping. The main change is that,...
Country Briefs
1 April 2021

Germany – German Tax Authorities Define Supply of Goods with Installation or Assembly

Taxable companies established and registered for VAT in an EU country other than France, who supply goods with installation or assembly in Germany, may now be required to register for VAT in Germany. If this transaction complies with ‘Werklieferungen’. If the “supply” is made by a company established in another EU Member State to a...
Country Briefs
20 October 2020
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