• Service: Tax, Global Indirect Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 3/26/2013

Germany - Proposed VAT legislation on new invoicing requirements  

March 27: Proposed legislation that would amend the value added tax (VAT) law is pending consideration by the German parliament. Among the changes are measures that would affect the invoicing rules.

The VAT legislative changes are intended to be effective (depending on the nature of the amendment) on 1 July 2013, on 1 January 2014, or with respect to a proposed extension of the reverse-charge procedure, on a date after authorization is given at the EU level.

The Bundesrat (upper house) on 22 March 2013 rejected the legislation as passed in late February 2013 by the Bundestag (lower house). Thus, the final version of the VAT legislation is subject to change during the “mediation” (conference) process.

The report also describes:

  • Change in evidence requirements for intra-Community supplies of goods, effective 1 October 2013
  • Proper reference in an invoice to the zero-rated status of intra-Community supplies of goods

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