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German VAT invoice and compliance rules changes

  • VAT
  • 08 August 2013 | Richard Asquith

German VAT invoice and compliance rules changes

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

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 this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.