Germany VAT compliance update

The German VAT authorities have provided details of the latest changes to the German VAT compliance regime.

This includes:

•  Non-resident businesses are still regarded as foreign entities for VAT even if the entrepreneur has a private residency in Germany
• When the reverse charge is used in German, the invoicing rules will be based on the laws of the country of the provider (not the recipient)
• The place of supply rules are also to be updated.