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German consignment stock 2019 extension

  • Nov 19, 2018 | Richard Asquith

German consignment stock 2019 extension

Germany has extended the timetable for the implementation of consignment stock VAT registration simplification until the start of 2019.

Currently, Germany requires a VAT registration where a non-resident transfers stock to be under the control of specific customer. Most other EU states treat this as a sale, with intra-community zero rating – thus avoiding the requirement for the non-resident to VAT register to report the movement.  The German Ministry of Finance agreed to change this position to 1 January 2019 to allow businesses to trade under the old regime in the short term.


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.