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Blog

16/12/2024
Matthias Winkler

VAT Prepayment and Advance Filing Procedure 2025

The German Federal Ministry of Finance (BMF) has released important updates regarding the VAT (Umsatzsteuer) prepayment and advance filing procedure for 2025. These updates include the publication of new forms and significant changes that businesses operating in Germany should be aware of. Below, we provide an overview of the key points.

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21/11/2024
Matthias Winkler

Mandatory E-Invoicing in Germany: What Businesses Need to Know Starting 2025

Beginning January 1, 2025, Germany will implement mandatory electronic invoicing (e-invoicing) for business-to-business (B2B) transactions. This initiative aims to enhance efficiency, reduce errors, and improve transparency in financial transactions.

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21/11/2024
Matthias Winkler

Upcoming VAT Changes in Germany from 2025: What Businesses Need to Know

As 2025 approaches, several potential changes to VAT regulations in Germany are on the horizon. While some measures have already been approved, others remain under discussion or in legislative uncertainty due to the challenges faced by the current government. Businesses should be aware of these developments and monitor updates to ensure compliance.

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21/11/2024
Matthias Winkler

The Current Status of the VAT One-Stop-Shop (OSS) Procedure in Germany for 2024

The VAT One-Stop-Shop (OSS) procedure has become an integral part of cross-border e-commerce taxation within the EU, simplifying VAT compliance for businesses engaged in cross-border sales. As we enter 2024, it is important to understand the current regulatory framework and its application in Germany.

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10/10/2024
Matthias Winkler

The Importance of the “Gelangensbestätigung” (Proof of Arrival) for VAT-Free EU Deliveries

For businesses involved in cross-border transactions within the European Union, proper documentation is key to …

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10/10/2024
Matthias Winkler

Export Documentation for VAT-Free Export Deliveries: Ensuring Compliance

For businesses exporting goods outside the European Union, the proper export documentation is essential to …

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10/10/2024
Matthias Winkler

Ensure Early Application for German VAT Identification Number (USt-IdNr.)

The German tax authorities have issued updated guidance stressing the importance of submitting applications for …

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14/08/2024
Matthias Winkler

VAT Treatment for Airplanes and Flight Tickets: Guidelines for Foreign Airlines Operating in Germany

Managing VAT for foreign airlines operating in Germany involves understanding the nuances of both aircraft …

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14/08/2024
Matthias Winkler

VAT on Pharmaceutical Products in Germany: A Comprehensive Guide

Pharmaceutical products are subject to specific VAT rules in Germany that differ from the standard …

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Matthias Winkler
Master of Fiscal Affairs
Tax Advisor Chartered Advisor for international Tax Law

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+49 (0) 941 58 613 0
blog@wwkn.de