Germany's Federal Ministry of Finance has released an updated standard certificate form (USt 1 TG) for VAT reverse charge procedures covering construction services and building cleaning services, effective April 10, 2026.

The BMF circular provides the official template for certificates that service recipients must use when claiming VAT liability shifts from suppliers to customers under Germany's reverse charge mechanism. The form applies to both construction work and building cleaning services, which are subject to mandatory reverse charge rules designed to combat VAT fraud in these sectors.

Under Germany's reverse charge system for construction and cleaning services, the recipient of services becomes liable for VAT rather than the supplier. Recipients must provide properly completed certificates to suppliers to document the liability transfer and enable suppliers to issue VAT-free invoices.

The updated form replaces previous versions and standardizes the certification process across both service categories. Service recipients failing to provide valid certificates risk suppliers charging standard VAT, creating potential cash flow and compliance complications.