Latest news from Germany

Germany warns that VAT payments received with incorrect references will be subject to penalties

The German tax authorities have recently written to non-EU businesses informing them that they must now declare a specific payment reference with their VAT payments going forward. This is because of the German tax authorities facing issues in allocating VAT payments received from these types of businesses, which cause delays in updating VAT accounts and… Read More

Germany plans to cut VAT on e-books to 7%

Germany have committed to cut the VAT rate applicable to e-books from 19% to 7% and hopes to implement this from 1 January 2020. This follows the EU Council’s proposal to allow EU member states to cut rates on electronic publications to match their printed equivalents, please click here for the full article.

UPDATE: New German F22 Tax certificate requirement for online sellers delayed

The German tax authorities have announced that they will delay the requirement for non-EU sellers using online marketplaces to register and obtain a new “F22” tax certificate until 15 April 2019. This new certificate will confirm that the online seller is up-to-date with their German VAT compliance. This certificate will need to be collected by… Read More