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Germany VAT changes

  • Nov 9, 2015 | Richard Asquith

Germany VAT changes

The Germany VAT Amendment Act for 2015 has been approved by the Bundesrat, and implemented last month. Changes included:

  1. Public bodies carrying out commercial activities are deemed to be exempt from VAT below the German VAT registration threshold. This is currently €17,500.
  2. Extension of the domestic reverse charge for construction services to include operating facilities and building
  3. Confirmation that suppliers issuing invoices overstating the VAT due are responsible for the incorrect VAT due
  4. Adjustment of the date VAT is due to align with the EU VAT Directive as being at the time of supply of the goods or services, but no later than the invoice date
  5. Clarifications for determining types of iron and steel are subject to the domestic reverse charge rules.

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 can be contacted at: 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.