Mail order companies and service providers will have to prepare for various changes in the sales taxation of cross-border trade as of July 1, 2021.

A total of 22 measures are intended to free companies and private individuals from unnecessary bureaucratic requirements or at least facilitate their practical application.

For the turnover taxation of donations in kind, the Federal Ministry of Finance has, in addition to clarifications for practice, also created an equity regulation for the Corona period.

The majority of the changes in the Annual Tax Act 2020 will take effect in 2021. But there are also some changes that will take effect retroactively or with a delay.

The German Federal Ministry of Finance has now issued further application instructions regarding the new regulation of vouchers under VAT law, which came into force at the beginning of 2019.

With three measures in tax law, the governing coalition wants to provide further tax relief and economic stimulus in the Corona crisis.

The continuation of the waiver of the application of the small business regulation after the expiration of five years is not a renewed waiver and thus does not bind again for five years.

There are numerous changes in 2021, especially in income tax, many of which reduce the tax burden.

With the expiry of the transitional period, the VAT status of the United Kingdom will also change at the turn of the year, which will have consequences for trade in services and goods.

The input tax deduction date of import VAT is based on the VAT delivery date and not on contractual agreements between the parties.