The German Federal Ministry of Finance (BMF) has issued a new version of form USt 1 TQ, which serves as proof documentation for resellers of telecommunications services under the reverse charge mechanism.

The form is used by telecommunications resellers to demonstrate their status for VAT purposes when acquiring services from suppliers. Under German VAT law, telecommunications services are subject to specific rules regarding tax liability and the reverse charge mechanism, requiring proper documentation to establish the reseller's qualification for these provisions.

This administrative update ensures telecommunications resellers have current documentation requirements for their VAT compliance obligations in the German market.