The application of the reduced VAT rate for food in restaurants, which is limited until December 31, 2023, will not be extended beyond the turn of the year.

The Federal Ministry of Finance has accepted a ruling by the Federal Fiscal Court, according to which the reduced VAT rate for short-term rentals does not require the rented living and sleeping rooms to be located in a building that is permanently attached to the ground.

The Federal Ministry of Finance has provided initial information on the planned obligation to issue electronic invoices in the B2B sector from 2025.

An incorrectly or unjustifiably reported VAT amount does not always have to be paid to the tax office.

A service provider who carries out the import and customs clearance of an item on behalf of another company is liable for import VAT, but is not entitled to deduct the import VAT.

Voluntary donations from viewers to a streamer are also part of the streamer's income subject to VAT from the provision of an entertainment service.

The draft Growth Opportunities Act approved by the Federal Cabinet contains additional improvements to depreciation and a number of other changes.

There is no allowance for input tax deduction from the costs of a company event, but at most an exemption limit of EUR 110 per participant.

The allocation of input tax for a vehicle used for both VAT-liable and VAT-exempt transactions is based on the mileage for the respective transactions.

In addition to pure bars and gold plates, other pressed forms of fine gold are also recognized as VAT-exempt investment gold.