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German VAT new intra-communinty exemption

  • VAT
  • 16 March 2013 | Richard Asquith

German VAT new intra-communinty exemption

The German VAT office (BMF) has provided new simplifications on the intra-communicty supply of goods and German VAT treatment.  This will apply from 1 April 2013.

Under the EU-wide VAT rules, sales of goods across EU borders are treated as VAT exempt dispatches (sales) and arrivals (purchases) by businesses to reduce the number of situations where companies have to EU non-resident VAT register in other countries.

The new rules widen the scope of the exemption for German dispatches, provided there is consent from the Member State of arrival and departure.


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.