Germany — VAT News

Germany Mandates Updated Customs Authorizations Questionnaire from June 1

German customs authority has fully revised its questionnaire for customs authorizations, making the new version mandatory for all relevant application and monitoring procedures since June 1, 2026.

Official Guidance·Jun 1

Germany Issues New Online Trade VAT Liability Form USt 1 TL

The German Federal Ministry of Finance has published a new form template USt 1 TL for notifications required under section 25e(4) sentence 4 of the VAT Act regarding online goods trading liability.

Administrative News·May 11

Germany Introduces Transition Period for VAT Exemption of Educational Services

Germany’s Federal Ministry of Finance (BMF) has released long-awaited guidance on the revised VAT exemption rules for educational services under Section 4 No. 21 of the German VAT Act (UStG). While the ministry has granted a generous transition period until the end of 2027, the reform continues to draw criticism from training providers and tax experts. The new rules expand VAT exemptions to cover a broader range of educational activities, including professional training and continuing education, but may unintentionally increase costs and administrative burdens across the sector.

Administrative News·May 9

Germany Updates VAT Registration Form USt 1 TN with Editorial Changes

Germany has revised Form USt 1 TN for VAT registration proof, removing the official seal field and deleting automatic letter statements. Taxpayers must use the updated form immediately.

Administrative News·May 5

Germany Clarifies Section 13c UStG VAT Liability for Public Law Entities

Germany's Federal Ministry of Finance has confirmed that public law entities engaged in commercial activities can face joint and several liability under Section 13c UStG following changes to Section 2b UStG.

Administrative News·May 4

Germany Clarifies VAT Treatment of Multi-Purpose Voucher Intermediaries

The German Federal Ministry of Finance has updated administrative guidance on VAT treatment for intermediaries in multi-purpose voucher distribution chains, amending the VAT application decree.

Official Guidance·May 1

Germany Clarifies VAT Calculation for Multi-Purpose Voucher Distribution Chains

German Finance Ministry updates guidance on determining taxable amounts for intermediary services in multi-tier voucher distribution chains, potentially increasing VAT liabilities.

Administrative News·Apr 23

Germany Issues New VAT Form for Telecommunications Resellers

The German Federal Ministry of Finance has released an updated proof form (USt 1 TQ) for telecommunications services resellers.

Administrative News·Apr 23

Germany Updates Template for Gas and Electricity Resellers Under Reverse Charge Rules

The German Federal Ministry of Finance has issued a new template form (USt 1 TH) for gas and electricity resellers to demonstrate eligibility for reverse charge VAT treatment.

Administrative News·Apr 23

Germany Issues New Form USt 1 TG for Construction and Cleaning Reverse Charge

The German Federal Ministry of Finance has released an updated form USt 1 TG for documenting reverse charge liability in construction and building cleaning services, replacing the December 2024 version.

Court Decision·Apr 22

Germany Confirms Communities by Undivided Shares Can Be VAT Taxable Persons

German Finance Ministry letter clarifies that communities by undivided shares qualify as taxable persons under VAT law following 2023 legislative amendments, resolving years of legal uncertainty.

Administrative News·Apr 17

Germany Updates Guidance on VAT Exemption for Supplies Preceding Importation

Germany's Federal Ministry of Finance issued updated administrative guidance on VAT exemptions for supplies preceding importation from third countries, restricting customs warehouse provisions for end consumer supplies.

Compliance Update·Apr 15

Germany Issues New Domestic Residency Certificate for VAT Reverse Charge

German Finance Ministry publishes updated certificate template for domestic residency under reverse charge mechanism Section 13b(7) UStG, effective April 10, 2026.

Administrative News·Apr 15

Germany Updates Telecommunications Reseller VAT Certificate Form USt 1 TQ

The German Federal Ministry of Finance has published a new template for the VAT certificate form (USt 1 TQ) used by resellers of telecommunications services.

Administrative News·Apr 15

German Finance Ministry Clarifies VAT Status of Fractional Communities

Germany's Federal Ministry of Finance has confirmed that fractional communities and other non-legal entities can qualify as VAT entrepreneurs under German VAT law.

Official Guidance·Apr 15

Germany Rules Sudoku Magazines Ineligible for Reduced VAT Rate Applied to Books

German Federal Ministry of Finance clarifies distinction between Sudoku magazines and books for VAT rate application purposes.

Administrative News·Apr 14

Germany Updates Reverse Charge Certificate for Construction and Cleaning Services

Germany has issued a new standard form for VAT reverse charge certificates covering construction and building cleaning services, effective April 10, 2026.

Official Guidance·Apr 12

Germany Clarifies VAT Exemption for Supplies Preceding Import of Goods

Germany's Federal Ministry of Finance issued guidance on April 9, 2026, clarifying the application of VAT exemptions for supplies that precede the import of goods under Section 4 No. 4b of the VAT Act.

Official Guidance·Apr 10

Germany Applies Reduced VAT Rate to Sudoku Magazines Following CJEU Ruling

German Finance Ministry implements CJEU judgment that sudoku magazines qualify for reduced VAT rate under press publication provisions.

Administrative News·Apr 10

Germany Expands VAT Guidance on Supplies Preceding Imports Under Section 4 No. 4b UStG

The German Federal Ministry of Finance has significantly expanded its explanations in the VAT Application Decree regarding the exemption for supplies preceding imports under Section 4 No. 4b UStG.

Compliance Update·Jun 9

Germany Mandates Updated Customs Authorizations Questionnaire from June 1

German customs authority has fully revised its questionnaire for customs authorizations, making the new version mandatory for all relevant application and monitoring procedures since June 1, 2026.

Official Guidance·Jun 1

Germany Issues New Online Trade VAT Liability Form USt 1 TL

The German Federal Ministry of Finance has published a new form template USt 1 TL for notifications required under section 25e(4) sentence 4 of the VAT Act regarding online goods trading liability.

Administrative News·May 11

Germany Introduces Transition Period for VAT Exemption of Educational Services

Administrative News·May 9

Germany Updates VAT Registration Form USt 1 TN with Editorial Changes

Germany has revised Form USt 1 TN for VAT registration proof, removing the official seal field and deleting automatic letter statements. Taxpayers must use the updated form immediately.

Administrative News·May 5

Germany Clarifies Section 13c UStG VAT Liability for Public Law Entities

Administrative News·May 4

Germany Clarifies VAT Treatment of Multi-Purpose Voucher Intermediaries

The German Federal Ministry of Finance has updated administrative guidance on VAT treatment for intermediaries in multi-purpose voucher distribution chains, amending the VAT application decree.

Official Guidance·May 1

Germany Clarifies VAT Calculation for Multi-Purpose Voucher Distribution Chains

German Finance Ministry updates guidance on determining taxable amounts for intermediary services in multi-tier voucher distribution chains, potentially increasing VAT liabilities.

Administrative News·Apr 23

Germany Issues New VAT Form for Telecommunications Resellers

The German Federal Ministry of Finance has released an updated proof form (USt 1 TQ) for telecommunications services resellers.

Administrative News·Apr 23

Germany Updates Template for Gas and Electricity Resellers Under Reverse Charge Rules

The German Federal Ministry of Finance has issued a new template form (USt 1 TH) for gas and electricity resellers to demonstrate eligibility for reverse charge VAT treatment.

Administrative News·Apr 23

Germany Issues New Form USt 1 TG for Construction and Cleaning Reverse Charge

Court Decision·Apr 22

Germany Confirms Communities by Undivided Shares Can Be VAT Taxable Persons

German Finance Ministry letter clarifies that communities by undivided shares qualify as taxable persons under VAT law following 2023 legislative amendments, resolving years of legal uncertainty.

Administrative News·Apr 17

Germany Updates Guidance on VAT Exemption for Supplies Preceding Importation

Compliance Update·Apr 15

Germany Issues New Domestic Residency Certificate for VAT Reverse Charge

German Finance Ministry publishes updated certificate template for domestic residency under reverse charge mechanism Section 13b(7) UStG, effective April 10, 2026.

Administrative News·Apr 15

Germany Updates Telecommunications Reseller VAT Certificate Form USt 1 TQ

The German Federal Ministry of Finance has published a new template for the VAT certificate form (USt 1 TQ) used by resellers of telecommunications services.

Administrative News·Apr 15

German Finance Ministry Clarifies VAT Status of Fractional Communities

Germany's Federal Ministry of Finance has confirmed that fractional communities and other non-legal entities can qualify as VAT entrepreneurs under German VAT law.

Official Guidance·Apr 15

Germany Rules Sudoku Magazines Ineligible for Reduced VAT Rate Applied to Books

German Federal Ministry of Finance clarifies distinction between Sudoku magazines and books for VAT rate application purposes.

Administrative News·Apr 14

Germany Updates Reverse Charge Certificate for Construction and Cleaning Services

Germany has issued a new standard form for VAT reverse charge certificates covering construction and building cleaning services, effective April 10, 2026.

Official Guidance·Apr 12

Germany Clarifies VAT Exemption for Supplies Preceding Import of Goods

Official Guidance·Apr 10

Germany Applies Reduced VAT Rate to Sudoku Magazines Following CJEU Ruling

German Finance Ministry implements CJEU judgment that sudoku magazines qualify for reduced VAT rate under press publication provisions.

Administrative News·Apr 10

Germany Expands VAT Guidance on Supplies Preceding Imports Under Section 4 No. 4b UStG

The German Federal Ministry of Finance has significantly expanded its explanations in the VAT Application Decree regarding the exemption for supplies preceding imports under Section 4 No. 4b UStG.

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