EASYTAX, VAT fiscal representative
18 November 2019
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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 for VAT purposes in Germany.

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