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 [...]

Germany – Evidence of Intra-Community Supplies

By |October 15th, 2013|

The German Federal Ministry of Finance (FMoF) has published guidelines regarding the documentary evidence required when making exempt intra-community supplies from Germany. Where dispatches are made and the transport is carried out by an independent third party, the authorities require the Entry Certificate (Gelangensbestätigung) or alternative evidence such as the [...]

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