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 [...]

Germany referred to the ECJ regarding the special scheme for travel agents

By |June 3rd, 2016|

The EC Commission has referred Germany to the ECJ in relation to the way it applies the special scheme for travel agents – known as the tour operators margin scheme (TOMS) in the UK. This is following Germany’s inaction after the Commission issued it a reasoned opinion last year (as [...]

No more reduced VAT rate in Austria and Germany for photo books

By |June 1st, 2016|

In the Combined Nomenclature* regulation (EU) 2015/2254 of 2 December 2015, the European Commission determined that a photo book should be described as “a hard-covered bound article made of paper measuring approximately 21 cm × 31 cm, with full-colour printed personalised photographs and a short text referring to the activities, events, persons, [...]

Germany – new 13th Directive refund procedure

By |January 26th, 2016|

For the calendar year 2016 Germany will require all 13th Directive refund applications to be made electronically. At the moment, claims for VAT incurred by non-EU businesses in Germany and other EU countries are made by completing a paper application form and sending this, along with the other required documents [...]

Germany to apply TOMS on wholesale supplies?

By |October 2nd, 2015|

The European Commission has issued a reasoned opinion, under which they have requested Germany amend the way it applies the Tour Operators Margin Scheme (TOMS) such that TOMS will apply on business to business transactions (often referred to as wholesale supplies) as well as to private individuals. TOMS requires VAT [...]

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