• Service: Tax, Global Indirect Tax, Global Compliance Management Services, International Tax
  • Type: Regulatory update
  • Date: 8/30/2013

Germany - VAT reverse-charge procedure for gas, electricity; other developments 

August 30: Recent developments concerning value added tax (VAT) from Germany’s finance ministry (Bundesfinanzministerium) and federal tax court (Bundesfinanzhof) include:
  • Extension of the reverse charge procedure to supplies of gas and electricity – effective 1 September 2013
  • The right to deduct VAT on supplies of goods and services regarding certain pension funds and temporary agency workers
  • Identification of the intermediary acquiring goods in an allocation of intra-community supply in a chain transaction
  • Tax on payments to offset reductions in value caused by damage to leased vehicles
  • A partnership as a group subsidiary

Read an August 2013 report [PDF 432 KB] prepared by the KPMG member firm in Germany: VAT Newsletter (August 2013)

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