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Germany VAT update

  • Sep 14, 2013 | Richard Asquith

Germany VAT update

A range of German VAT compliance changes are being implemented in the immediate future, including:

  • In accordance with the new EC provision (Quick Reaction Mechanism) for the introduction of the reverse charge on certain goods in the fight against VAT fraud, domestic supplies of B2B gas are to be subject to the reverse charge.  This will be implemented on 1 September 2013.
  • It has been confirmed by German courts that in chain supplies involving non-EU intermediaries, a valid EU VAT number  in the territory of the final destination is still required for the zero-rating of the supply

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.