The German Federal Ministry of Finance (BMF) has issued a new version of the domestic residence certificate form (USt 1 TS) required under section 13b paragraph 7 sentence 5 of the German VAT Act (UStG), effective April 24, 2026.
The certificate serves as proof of domestic residence for VAT purposes under Germany's reverse charge mechanism provisions. Businesses subject to reverse charge obligations must obtain this certification to demonstrate their domestic tax residence status when required by the tax authorities.
The updated form USt 1 TS replaces the previous version and reflects current administrative requirements for documenting domestic residence under the German VAT system. The certificate mechanism supports proper application of reverse charge rules by establishing clear documentation standards for residence verification.
