Poland & Germany | Countries sign agreement combating VAT fraud

By |September 30th, 2020|

Poland and Germany sign agreement of cooperation in the fight against VAT fraud. The Polish National Revenue Administration and German Federal Ministry of Finance signed a cross-border agreement of cooperation to combat VAT fraud. As a result, they will enhance tax information exchange procedures. This follows similar agreement Poland have [...]

Germany | Government approves VAT rate cut as part of stimulus package

By |June 18th, 2020|

The Federal Ministry of Finance have announced that the German government have approved the VAT rate cuts as part of the stimulus package, as previously detailed in our story of 4th June 2020. The VAT rate cut is due to come into force as of 1 July 2020 and last [...]

Germany | Temporary VAT rate cuts as part of fiscal stimulus

By |June 4th, 2020|

In Germany, the Government announces VAT cuts to stimulate the economy as a result of the COVID-19 global pandemic. The German Government announced a €300 billion financial package to stimulate the economy. This is as a result of the damage created by the lockdown implemented during the ongoing COVID-19 global [...]

Germany | EC issues notice for strict obligations on online marketplaces

By |November 22nd, 2019|

The European Commission sent a formal notice to Germany as a result of its stringent requirements on online marketplaces. Businesses selling goods on digital marketplaces are currently required to obtain a paper certificate from the German Tax Authorities.  The EC sent the notice on 10 October 2019. With effect from [...]

Germany | Federal Cabinet to Implement EU Four VAT ‘Quick Fixes’ in 2020

By |October 8th, 2019|

The German Federal Cabinet has approved a draft bill to implement cross-border supply of goods simplifications within the EU; also known as the Four VAT 'Quick Fixes'. Without delay, it is proposed that the measures would have an effective date of 1 January 2020. The 'Quick Fixes' aim to provide [...]

Germany | Excessive Demand Postpones Non-EU Online Sellers New “USt T1 Certificate“ Requirement

By |February 28th, 2019|

The German tax authorities recently announced a new compliance requirement for non-EU online retailers.  This was to submit a confirmation of registration (USt T1) certificate to the marketplaces on which they trade.  Originally this was requested to be supplied to the market places by 1st March.  However, this deadline has [...]

Germany | Companies Delivering Consignment Stocks Have a Lengthened Transitional Period to New Rules until December 2019

By |December 19th, 2018|

On 11th October 2017, the German tax authority published guidance on the introduction of a simplification scheme applicable to deliveries of consignment stock into Germany. At this time a foreign company that transferred consignment stock into Germany was generally required to register for German VAT. This was because the transaction [...]

Germany | Marketplaces to Shoulder Unpaid VAT Burden Owed by Online Fraudsters from 2019

By |December 12th, 2018|

The German Federal Council has adopted a law introducing third-party liability for online marketplaces for any unpaid VAT owed by sellers operating on their platforms, effective as of 1st January 2019. Following in the UK’s footsteps, the motivation for the new legislation is to crack-down on e-commerce fraud by forcing [...]

Germany | “Yellow Card” Issued Over Harsh Policy on Cross-border Refunds

By |August 1st, 2018|

The European Commission has demanded that Germany relax its severe restrictions relating to cross-border refunds, in a reasoned opinion of 19th July 2018. Under current German VAT policy, in some cases, refund claims submitted by non-resident EU businesses are being denied because the tax authorities deem the provided information as [...]

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