Germany

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 Germany VAT rates

26 April 2024

Germany – Extension of deadlines for annual declarations

Exceptionally, due to the sanitary crisis (COVID19) and the Ukrainian crisis, the deadlines for filing annual declarations in Germany have been extended: Target period Deadline 2022 July 31, 2024 2023 June 2, 2025 2024...

20 September 2022

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 Germany Distance Selling

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 Germany VAT registration VAT thresholds

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 Germany Distance Selling One-Stop-Shop

15 April 2021

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

Country Briefs Germany Distance Selling One-Stop-Shop

1 April 2021

Germany – Covid19: 7% Reduced VAT Rate in Bars and Restaurants Extended

Due to the current health crisis (COVID-19), Germany has announced that it is extending the reduced VAT rate of 7% on food in bars and restaurants until 31st December 2022. The reduction was planned to finish on 30th June 2021.

Country Briefs Germany Hotels Restaurants Cafes Covid-19 VAT rates

18 March 2021

Germany – Covid-19: 19% and 7% VAT Rates of to be applied again in Germany

As of January1st 2021, the 19% and 7% VAT rates apply again in Germany. Germany has authorised a temporary reduction in its VAT rates. The standard VAT rate was reduced from 19% to 16% and the reduced VAT rate from 7% to 5%. This measure was in force from 1st July 2020 to 31st December...

Country Briefs Germany Covid-19 VAT rates

1 January 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 Germany Delivery with Installation or Assembly

20 October 2020

Germany – German Case Law Clarifies the Conditions for VAT Deduction

In BFH Beschluss v. 18.05.2020 – XI B 105/19 it has been clarified that in order to benefit from the deduction of paid VAT, the invoice must provide a “sufficient description of the services supplied”. This item of German case law is a reminder to ensure vigilance when it comes to the form and content...

Country Briefs Germany VAT refunds

25 August 2020

Germany – Covid-19: Reduction on Standard and Reduced VAT

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 2020 until 31st December 2020.

Country Briefs Germany Covid-19 VAT rates

5 June 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 Germany Reverse Charges

18 November 2019

Germany – Reduced rate on education benefits

Germany – Extension of deadlines for annual declarations

Germany – New Obligations for E-commerce Operators

Germany – VAT Registration Threshold Increases

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

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

Germany – Covid19: 7% Reduced VAT Rate in Bars and Restaurants Extended

Germany – Covid-19: 19% and 7% VAT Rates of to be applied again in Germany

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

Germany – German Case Law Clarifies the Conditions for VAT Deduction

Germany – Covid-19: Reduction on Standard and Reduced VAT

Germany – Reverse Charge Mechanism Extended

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