German VAT invoice and compliance rules changes
- Aug 7, 2013 | Richard Asquith
From the 1 June 2013, new German Value Added Tax rules on invoices came into effect following the implementation of the 2nd EU VAT Directive on Invoices. There were also a range of other changes, including:
- New German VAT invoice requirements
- Rules on the place of supply of services for non-taxable activities
- Changes to the ability to deduct input VAT suffered on intra-community acquisitions from Germany
- Clarification on the definition of non-resident businesses
- Renewal of the derogations on the exceptions for input VAT deductions for insurance
- Further options for the use of the VAT reverse charge on passenger transport, gas and electricity supplies
- An extension of the VAT deductions for international aviation companies