• Service: Tax, Global Indirect Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 7/26/2013

Germany - New VAT invoicing requirements, rules effective in 2013 

July 26:  Following the enactment on 29 June 2013 of a new tax law in Germany―known in English as the “Administrative Assistance Implementing Act”―value added tax (VAT) changes are effective on different dates, beginning with new invoicing requirements, effective 30 June 2013.

Changes to VAT exemption with input tax deduction for input supplies in aviation made to predominantly international aviation companies follow closely behind, with an effective date of 1 July 2013.

Read a July 2013 report [PDF 441 KB] prepared by the KPMG member firm in Germany: MwSt. VAT Newsletter (July 2013)

The KPMG report also discusses:

  • Changes to the Council implementing regulation (EU) No. 282/2011
  • CJEU on share deals as transfers of a going concern
  • Place of supply of complex services relating to the storage of goods
  • Requirements for protection of legitimate expectations under § 6a (4) UStG
  • Place of supply of entrance tickets sold by a business other than the event organizer
  • VAT implications of Croatia's accession to the EU on 1 July 2013
  • Test case for cross-border VAT rulings started in 13 EU Member States

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