Germany Updates — April 2026

Administrative News11 articles

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.

Germany·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.

Germany·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.

Germany·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.

Germany·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.

Germany·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.

Germany·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.

Germany·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.

Germany·Apr 9

Germany Updates Gas and Electricity Reseller VAT Reverse Charge Form

The German Federal Ministry of Finance has issued a new template for documenting gas and electricity reseller status for VAT reverse charge purposes.

Germany·Apr 2

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.

Germany·Apr 1

New FAQ for E-Invoicing in Germany

Germany’s Federal Ministry of Finance updated its FAQ on the mandatory electronic invoicing rules, with the latest version dated March 2026. The FAQ explains the new rules introduced by the Growth Opportunities Act, under which electronic invoices generally became required for transactions between domestic businesses from January 1, 2025. Transitional rules apply, and private consumers are not affected.

Court Decision2 articles

Germany·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.

Germany·Apr 1

German Court Rules Animal Tendons VAT-Eligible If Edible

The Federal Fiscal Court overturned a lower court ruling, holding that horse, ostrich, and deer tendons qualify for Germany's reduced VAT rate when objectively suitable for human consumption.

Compliance Update1 article

Germany·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.

Official Guidance3 articles

Germany·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.

Germany·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.

Germany·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 News11

Germany·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.

Germany·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.

Germany·Apr 23

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

Germany·Apr 17

Germany Updates Guidance on VAT Exemption for Supplies Preceding Importation

Germany·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.

Germany·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.

Germany·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.

Germany·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.

Germany·Apr 9

Germany Updates Gas and Electricity Reseller VAT Reverse Charge Form

The German Federal Ministry of Finance has issued a new template for documenting gas and electricity reseller status for VAT reverse charge purposes.

Germany·Apr 2

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.

Germany·Apr 1

New FAQ for E-Invoicing in Germany

Court Decision2

Germany·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.

Germany·Apr 1

German Court Rules Animal Tendons VAT-Eligible If Edible

The Federal Fiscal Court overturned a lower court ruling, holding that horse, ostrich, and deer tendons qualify for Germany's reduced VAT rate when objectively suitable for human consumption.

Compliance Update1

Germany·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.

Official Guidance3

Germany·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.

Germany·Apr 12

Germany Clarifies VAT Exemption for Supplies Preceding Import of Goods

Germany·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.

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