Latest news from Germany

Germany new decree for call-off stock

During October, the German Ministry of Finance published a decree which will allow foreign companies holding call-off stock in Germany to avoid VAT registering in the country. Call-off stocks are goods held in a country by a non-resident seller that are under the full control of one of their customers. These goods can then only… Read More

Germany referred to the European Court of Justice over the VAT treatment of travel agents

Germany has been referred to the European Court of Justice (ECJ) by the European Commission (EC) for its continuing non-compliance with the EU VAT Directive on travel agents. As per our previous article in 2015 the EC issued a reasoned opinion requesting that Germany amend their VAT legislation on the application of a special scheme… Read More

Germany increases its Intrastat threshold for the purchase of goods from other EU countries

From 1 January 2016 the Intrastat threshold for the purchase of goods from businesses in other EU countries (arrivals) will be increased from €500,000 to €800,000 per annum.