If an invoice does not contain a reference to an intra-Community triangular transaction and the associated tax liability of the last customer, no retroactive correction of this invoice is possible.

A change in the law means that in future a certificate from the competent authority will no longer be required for VAT exemption for music lessons, but this will lead to uncertainty about the future tax treatment.

Unlike normal dairy products, vegan milk alternatives made from soy, rice or oats are not subject to VAT, but are subject to the full VAT rate like other drinks.

From next year, associations must also be able to receive e-invoices and, in a few years at the latest, issue e-invoices themselves if they provide services or sell goods to companies.

The government's draft for the Annual Tax Act 2024 contains numerous detailed changes, some of which will have consequences for most entrepreneurs, particularly with regard to VAT.

The Growth Opportunities Act was passed and came into force after a delay and with a significantly reduced scope.

From 2025, the tax authorities want companies to take the first step towards complete recording of all sales by the tax office and only use electronic invoices for B2B sales.

In the case of actual taxation, it is not the date of creation that is important for a bank transfer, but the posting date of the incoming payment.

Entitlement to average rate taxation for agricultural and forestry businesses is not dependent on the place of performance, but on the fact that the business is based in Germany.

Every new year brings changes to tax and social security law. However, the majority of these changes have still not been passed by the Federal Council.