From the 1 June 2013, new German Value Added Tax rules on invoices came into effect following the implementation of the 2ndEU VAT Directive on Invoices. There were also a range of other changes, including:
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
Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
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