Germany — VAT News

Latest VAT legislation, rulings and regulatory updates for Germany.

Administrative NewsMay 11, 2026

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.

Official GuidanceMay 11, 2026

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 NewsMay 9, 2026

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 NewsMay 5, 2026

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 NewsMay 4, 2026

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.

Administrative NewsApr 24, 2026

German Finance Ministry Issues New Domestic Residence Certificate Form USt 1 TS

The German Federal Ministry of Finance has published a new version of the domestic residence certificate form (USt 1 TS) required under section 13b(7) sentence 5 of the VAT Act.

Administrative NewsApr 23, 2026

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 NewsApr 23, 2026

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 NewsApr 23, 2026

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 DecisionApr 22, 2026

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 NewsApr 17, 2026

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.

Administrative NewsApr 15, 2026

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 GuidanceApr 15, 2026

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 NewsApr 10, 2026

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.

Administrative NewsApr 2, 2026

Germany Clarifies VAT on Internal Supplies Within Public Sector VAT Groups

German Federal Ministry of Finance issues guidance on input VAT adjustments and non-taxable internal supplies within VAT groups involving public sector entities and nonprofits.

Administrative NewsMar 27, 2026

German Federal Fiscal Court Clarifies VAT-Exempt Transfer of Going Concern Requirements

Germany's Federal Fiscal Court issued two November 2025 judgments defining who must continue business operations and what assets must transfer to qualify for VAT exemption under going concern rules.

Administrative NewsMar 23, 2026

Germany Tax Advisers Chamber Issues Comprehensive E-Invoicing FAQ for B2B Mandate

BStBK releases detailed guidance addressing format validation, GoBD compliance, archiving requirements, and process workflows for Germany's phased e-invoicing implementation.

CJEU CaseMar 9, 2026

CJEU Upholds German VAT Apportionment Requirement for Accommodation Services

The European Court of Justice confirmed Germany's right to apply different VAT rates to accommodation and ancillary services, ending years of legal uncertainty for the hotel industry.

Court DecisionMar 6, 2026

German Federal Court Rules VAT Returns Are Separate Criminal Acts

Germany’s Federal Court of Justice (BGH) ruled on 10 December 2025 that incorrect, incomplete, or omitted VAT advance returns and the corresponding annual VAT return for the same tax period constitute separate procedural acts for criminal-law purposes, abandoning its previous jurisprudence that treated them as a single procedural act (case 1 StR 387/25).

Court DecisionMar 4, 2026

German Federal Fiscal Court Rules on VAT Liability for Sports Club Membership Fees

The German Federal Fiscal Court reinforced its position that sports club membership fees are taxable regardless of member usage, while narrowing the scope of VAT exemptions for sporting events.

Administrative NewsMay 11, 2026

Germany Introduces Transition Period for VAT Exemption of Educational Services

Official GuidanceMay 11, 2026

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 NewsMay 9, 2026

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 NewsMay 5, 2026

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

Administrative NewsMay 4, 2026

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.

Administrative NewsApr 24, 2026

German Finance Ministry Issues New Domestic Residence Certificate Form USt 1 TS

The German Federal Ministry of Finance has published a new version of the domestic residence certificate form (USt 1 TS) required under section 13b(7) sentence 5 of the VAT Act.

Administrative NewsApr 23, 2026

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 NewsApr 23, 2026

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 NewsApr 23, 2026

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

Court DecisionApr 22, 2026

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 NewsApr 17, 2026

Germany Updates Guidance on VAT Exemption for Supplies Preceding Importation

Administrative NewsApr 15, 2026

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 GuidanceApr 15, 2026

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 NewsApr 10, 2026

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.

Administrative NewsApr 2, 2026

Germany Clarifies VAT on Internal Supplies Within Public Sector VAT Groups

German Federal Ministry of Finance issues guidance on input VAT adjustments and non-taxable internal supplies within VAT groups involving public sector entities and nonprofits.

Administrative NewsMar 27, 2026

German Federal Fiscal Court Clarifies VAT-Exempt Transfer of Going Concern Requirements

Germany's Federal Fiscal Court issued two November 2025 judgments defining who must continue business operations and what assets must transfer to qualify for VAT exemption under going concern rules.

Administrative NewsMar 23, 2026

Germany Tax Advisers Chamber Issues Comprehensive E-Invoicing FAQ for B2B Mandate

BStBK releases detailed guidance addressing format validation, GoBD compliance, archiving requirements, and process workflows for Germany's phased e-invoicing implementation.

CJEU CaseMar 9, 2026

CJEU Upholds German VAT Apportionment Requirement for Accommodation Services

The European Court of Justice confirmed Germany's right to apply different VAT rates to accommodation and ancillary services, ending years of legal uncertainty for the hotel industry.

Court DecisionMar 6, 2026

German Federal Court Rules VAT Returns Are Separate Criminal Acts

Court DecisionMar 4, 2026

German Federal Fiscal Court Rules on VAT Liability for Sports Club Membership Fees

The German Federal Fiscal Court reinforced its position that sports club membership fees are taxable regardless of member usage, while narrowing the scope of VAT exemptions for sporting events.

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