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  • Consignment stock in Germany


    The German Federal Court recently issued a decision on the VAT treatment of call of stock supplies. In practice, this decision would allow call of stock simplification to be applied in Germany, hence allowing the foreign supplier to avoid a VAT registration where all conditions are met. The decision confirms an earlier ruling by a local tax court, however, it has not been reflected yet in the German VAT law, nor in the tax authorities’ notices.

    Under the general rule, a German VAT registration is required when a supplier outside Germany ships goods to a German warehouse to store these goods locally and...

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    By Marosa EU VAT Germany Published 04/04/2017 23:12

    Deadline changes on German annual VAT returns


    The deadline of the annual summary VAT return in Germany will be extended from 31 May to 31 July of the following year. Where this return is submitted by a German authorised tax consultant (steuerberater), the new deadline will be 28 February of the second year following the reporting period. For example, the 2017 VAT return is due by 31 July 2018. In case this return is submitted by a steuerberater, the deadline will be 28 February 2019.

    Where these annual VAT returns are submitted late, an automatic penalty of 0.25 of the VAT due will apply. The VAT due is reduced by the amount paid throughout the year, therefore,...

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    By Marosa EU VAT Germany Published 30/12/2016 10:40

    VAT group changes in Germany

    Recent decisions by the German authorities have clarified or amended the VAT group rules in the country. The following changes have been announced

    • Partnerships can be part of the group. The Federal Tax Court allowed partnerships to be members of a VAT group provided they are the head of the group or, alternatively, they are fully owned by the Head of the group.
    • The same Court provided more details on the financial bond between two companies in order to create a VAT group. This decision gives details about the personal management requirement, excluding activities like preparing tax returns or issuing directives...

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    By Marosa EU VAT Germany Published 11/04/2016 13:00

    New 13th Directive procedure to recover VAT in Germany

    Normally, non-EU businesses can recover VAT incurred in Germany while not VAT registered. The procedure to get this VAT back follows the 13th Directive rules, which give Member States flexibility on the conditions, time limits, forms and due dates.

    As from July 2016, the 13th Directive refund claim needs to be submitted electronically through the portal of the German tax authorities. All information is in German and it includes important changes to the previous form. Marosa can assist you with these new requirements and any other VAT refund of EU and non-EU businesses across Europe.

    If you are hesitant about...

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    By Marosa EU VAT Germany Published 23/03/2016 10:42

    German bonded warehouse formalities

    The ECJ Advocate General has recently given his opinion on a case where a German company operating a bonded warehouse failed to meet the three-month time limit required to waive the VAT and excise duties. The goods were not recorded on time.

    The AG gave an opinion in favour of Eurogate because not recording the entrance of the goods on time (and hence missing the time limit) was only a formality and the goods did not physically moved from the bonded warehouse.

    ...

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    By Marosa EU VAT Germany Published 26/02/2016 09:17
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    Marosa provides a one-stop solution for VAT obligations in all European countries. We assist clients with a single point of contact that speaks their language and handles all VAT related issues with a standard and cost efficient approach.


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