Germany's Federal Ministry of Finance issued a new template on April 9, 2026, for documenting gas and electricity reseller status under VAT reverse charge rules, updating the USt 1 TH form used to establish liability shifts to service recipients.
The BMF circular provides the standardized proof format that gas and electricity resellers must use when applying reverse charge VAT treatment, where the customer rather than the supplier becomes liable for VAT on the transaction. This documentation requirement ensures proper application of the special VAT rules that apply to energy commodity trading.
The updated form replaces previous versions and establishes uniform documentation standards across Germany's tax administration for energy reseller transactions subject to reverse charge mechanisms.
