EASYTAX, VAT fiscal representative

Germany

TAX MAG: VAT news in Europe

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

Focus: Germany
Due to the current health crisis (covid-19), Germany is reducing the standard VAT rate from 19% to 16% and the reduced VAT rate from 7% to 5% from 1st July…

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.
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...
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,...
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...
20 October 2020

Germany – Reverse Charge Mechanism Extended

From 1st January 2020, the reverse charge mechanism applied to the transfer of gas and electricity certificates will be extended. Currently VAT reverse charges fo not apply if the supplier is established in Germany. Under the new provision, the reverse charge mechanism will apply even if the supplier is a taxable person established and identified...
Country Briefs
18 November 2019
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