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  • Introduction of German call-off stock simplification

    Following our earlier announcement, the German Ministry of Finance published last 10 October 2017 a decree with additional information on the VAT treatment of call-off stock in Germany. The decree states that a simplification for call-of stock may apply in Germany if a purchase contract is in place at the beginning of the transport of the stock and several additional conditions are met. These conditions include that the German customer must be identified prior to the transport of goods into...
    • By Marosa VAT
    • Published 01/12/2017 14:52
  • New German Annual VAT return deadline

    Following our earlier announcements, the German authorities confirmed an extended deadline for Annual VAT returns. Where these filings are done directly by the taxpayer, they will be due by 31 July of the following year (instead of 31 May). Where they are submitted by a recognised tax consultant, there is an extended deadline until 28 February of the second following year (instead of 31 December). These changes will apply as from 1 January 2018. Hence the first return that will...
    • By Marosa EU VAT
    • Published 28/07/2017 8:56
  • 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,...
    • By Marosa EU VAT
    • Published 04/04/2017 21:12
  • 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...
    • By Marosa EU VAT
    • Published 30/12/2016 9:40
  • 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...
    • By Marosa EU VAT
    • Published 11/04/2016 11:00