Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense.
Recent decisions by the German authorities have clarified or amended the VAT group rules in the country. The following changes have been announced:
Unlike other EU countries, Germany implemented a mandatory VAT group simplification. Companies are obliged to create a VAT group as soon as they meet the group criteria. Austria and The Netherlands are the other two countries that implemented mandatory VAT grouping. All other European countries have either not introduced VAT groups or introduced them as an option for taxpayers meeting the relevant criteria.